{"description":"Documents matching 'issuer subject exchange reporting proposed'","count":10000,"total_pages":50,"next_page_url":"https://www.federalregister.gov/api/v1/documents?conditions%5Bterm%5D=issuer+subject+exchange+reporting+proposed&format=json&page=2","results":[{"title":"Semiannual Reporting","type":"Proposed Rule","abstract":"The Securities and Exchange Commission (\"Commission\") is proposing amendments to allow companies to file semiannual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q to meet their interim reporting obligations under the Securities Exchange Act of 1934 (\"Exchange Act\"). The Commission is also proposing changes to the financial statement requirements of Regulation S-X to facilitate semiannual reporting and to simplify rules regarding the age of financial statements.","document_number":"2026-09095","html_url":"https://www.federalregister.gov/documents/2026/05/07/2026-09095/semiannual-reporting","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-07/pdf/2026-09095.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09095.pdf?1778071532","publication_date":"2026-05-07","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"filing interim <span class=\"match\">reports</span> on a semiannual basis. Currently, <span class=\"match\">Exchange</span> Act <span class=\"match\">reporting</span> companies must file quarterly <span class=\"match\">reports</span> on Form 10-Q pursuant to 17 CFR 240.13a-13 (“<span class=\"match\">Exchange</span> Act Rule 13a-13”) or 17 CFR 240.15d-13 (“<span class=\"match\">Exchange</span> Act Rule 15d-13”), with certain exceptions.\n 5 \n \n Pursuant to these rules, <span class=\"match\">Exchange</span> Act <span class=\"match\">reporting</span> companies file with the Commission three quarterly <span class=\"match\">reports</span> on Form 10-Q each fiscal year, with the fourth fiscal quarter subsumed within the <span class=\"match\">reporting</span> company's annual <span class=\"match\">report</span> on Form 10-K. The <span class=\"match\">proposed</span> amendments to <span class=\"match\">Exchange</span> Act Rules"},{"title":"Agency Information Collection Activities: Proposed Information Collection; Reporting Forms and Instructions for Permitted Payment Stablecoin Issuers Subject to the Jurisdiction of the Office of the Comptroller of the Currency; Comment Request","type":"Notice","abstract":"The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a new information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is proposing a new information collection that would include weekly and quarterly reporting forms that must be completed by permitted payment stablecoin issuers and foreign payment stablecoin issuers. The OCC is seeking a new OMB control number for this information collection.","document_number":"2026-11856","html_url":"https://www.federalregister.gov/documents/2026/06/12/2026-11856/agency-information-collection-activities-proposed-information-collection-reporting-forms-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-12/pdf/2026-11856.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-11856.pdf?1781181917","publication_date":"2026-06-12","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Comptroller of the Currency","name":"Comptroller of the Currency","id":80,"url":"https://www.federalregister.gov/agencies/comptroller-of-the-currency","json_url":"https://www.federalregister.gov/api/v1/agencies/80","parent_id":497,"slug":"comptroller-of-the-currency"}],"excerpts":"of the <span class=\"match\">proposed</span> rule would require permitted payment stablecoin <span class=\"match\">issuers</span> to submit two <span class=\"match\">reports</span> to the OCC. <span class=\"match\">Proposed</span> section 15.14(h) would require permitted payment stablecoin <span class=\"match\">issuers</span> to submit a weekly confidential <span class=\"match\">reporting</span> form to the OCC for each payment stablecoin it <span class=\"match\">issues</span>, and <span class=\"match\">proposed</span> section 15.14(i) would require permitted stablecoin <span class=\"match\">issuers</span> to submit a quarterly <span class=\"match\">reporting</span> form to the OCC. <span class=\"match\">Proposed</span> section 15.31(b)(2) would require a foreign payment stablecoin <span class=\"match\">issuer</span> registered with the OCC to produce the <span class=\"match\">reports</span> required of a permitted"},{"title":"Order Granting Conditional Substituted Compliance in Connection With Certain Capital and Financial Reporting Requirements Applicable to a Nonbank Swap Dealer Domiciled in the French Republic and Subject to the European Union's Investment Firms Regulation and Investment Firms Directive","type":"Rule","abstract":"The Commodity Futures Trading Commission (\"Commission\" or \"CFTC\") is issuing an order regarding an application submitted by Goldman Sachs Paris Inc. et Cie requesting that the Commission determine that the capital and financial reporting laws and regulations of the European Union applicable to a CFTC-registered swap dealer, which is organized and domiciled in the French Republic and subject to the Investment Firms Regulation (EU) 2019/2033 (\"IFR\") and Investment Firms Directive (EU) 2019/2034 (\"IFD\") legislative package, provide sufficient bases for an affirmative finding of comparability with respect to the Commission's swap dealer capital and financial reporting requirements adopted under the Commodity Exchange Act. The order provides that a nonbank swap dealer organized and domiciled in the French Republic and subject to the IFR and IFD legislative package may satisfy the capital requirements and the financial reporting rules under the applicable provisions of the Commodity Exchange Act and Commission regulations by complying with certain specified European Union laws and regulations and conditions set forth in the order.","document_number":"2026-09693","html_url":"https://www.federalregister.gov/documents/2026/05/14/2026-09693/order-granting-conditional-substituted-compliance-in-connection-with-certain-capital-and-financial","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-14/pdf/2026-09693.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09693.pdf?1778676326","publication_date":"2026-05-14","agencies":[{"raw_name":"COMMODITY FUTURES TRADING COMMISSION","name":"Commodity Futures Trading Commission","id":77,"url":"https://www.federalregister.gov/agencies/commodity-futures-trading-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/77","parent_id":null,"slug":"commodity-futures-trading-commission"}],"excerpts":"financial <span class=\"match\">reporting</span> requirements adopted under the Commodity <span class=\"match\">Exchange</span> Act. The order provides that a nonbank swap dealer organized and domiciled in the French Republic and <span class=\"match\">subject</span> to the IFR and IFD legislative package may satisfy the capital requirements and the financial <span class=\"match\">reporting</span> rules under the applicable provisions of the Commodity <span class=\"match\">Exchange</span> Act and Commission regulations by complying with certain specified European Union laws and regulations and conditions set forth in the order. \n \n \n DATES: \n This determination was made and <span class=\"match\">issued</span> by the Commission"},{"title":"Implementing the Guiding and Establishing National Innovation for U.S. Stablecoins Act for the Issuance of Stablecoins by Entities Subject to the Jurisdiction of the Office of the Comptroller of the Currency","type":"Proposed Rule","abstract":"The Office of the Comptroller of the Currency (OCC) proposes to issue regulations to implement the Guiding and Establishing National Innovation for U.S. Stablecoins Act regarding the issuance of payment stablecoins and certain related activities by entities subject to the OCC's jurisdiction.","document_number":"2026-04089","html_url":"https://www.federalregister.gov/documents/2026/03/02/2026-04089/implementing-the-guiding-and-establishing-national-innovation-for-us-stablecoins-act-for-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-02/pdf/2026-04089.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04089.pdf?1772199923","publication_date":"2026-03-02","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Comptroller of the Currency","name":"Comptroller of the Currency","id":80,"url":"https://www.federalregister.gov/agencies/comptroller-of-the-currency","json_url":"https://www.federalregister.gov/api/v1/agencies/80","parent_id":497,"slug":"comptroller-of-the-currency"}],"excerpts":"stablecoin <span class=\"match\">issuers</span>, and State qualified payment stablecoin <span class=\"match\">issuers</span> for whom the OCC has regulatory authority. \n 2. Definitions (<span class=\"match\">Proposed</span> § 15.2) \n \n <span class=\"match\">Proposed</span> section 15.2 contains the following definitions of terms used throughout <span class=\"match\">proposed</span> part 15, many of which are included in or based on the definitions in the GENIUS Act, 12 U.S.C. 5901.\n 21 \n \n \n \n \n 21 \n  The definitions in <span class=\"match\">proposed</span> § 15.2 describe only terms used in <span class=\"match\">proposed</span> part 15. These definitions do not interpret terms for purposes of any other statute or regulation and are not <span class=\"match\">issued</span> pursuant"},{"title":"Implementing the Guiding and Establishing National Innovation for U.S. Stablecoins Act for the Issuance of Stablecoins by Entities Subject to the Jurisdiction of the National Credit Union Administration","type":"Proposed Rule","abstract":"The NCUA Board (Board) is seeking comment on proposed regulations to implement portions of the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). The GENIUS Act charges the NCUA with licensing, regulating, and supervising Payment Stablecoin issuers that are subsidiaries of federally insured credit unions (FICU subsidiaries). In February 2026, the NCUA issued proposed regulations to govern investments in and licensing of permitted payment stablecoin issuers subject to the NCUA's jurisdiction. This current proposal supplements the previous proposal and would govern the issuance of Payment Stablecoins and certain related activities by entities subject to the NCUA's jurisdiction. This proposal would also make amendments to address share insurance coverage, tokenized shares, and other conforming and clarifying amendments.","document_number":"2026-09915","html_url":"https://www.federalregister.gov/documents/2026/05/18/2026-09915/implementing-the-guiding-and-establishing-national-innovation-for-us-stablecoins-act-for-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-18/pdf/2026-09915.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09915.pdf?1778849126","publication_date":"2026-05-18","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"1813) and an Insured Credit Union.\n \n \n \n 60 \n  12 U.S.C. 5901(15).\n \n \n 18. <span class=\"match\">Issuing</span> Group \n As <span class=\"match\">proposed</span> in the NCUA Licensing Proposal, <span class=\"match\">proposed</span> § 706.2 would define the term “<span class=\"match\">Issuing</span> Group” to mean the Applying <span class=\"match\">Issuer</span> and Parent Company(ies) and the Officers, Directors, and Principal Shareholders, if applicable, of the Applying <span class=\"match\">Issuer</span>, its subsidiaries, and Parent Company(ies). \n As part of this NCUA Standards Proposal, the NCUA is <span class=\"match\">proposing</span> to amend the definition as <span class=\"match\">proposed</span> in the NCUA Licensing Proposal to specifically include NCUA-Licensed PPSIs"},{"title":"Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies","type":"Proposed Rule","abstract":"The Securities and Exchange Commission (\"Commission\") proposes amendments to streamline filer statuses for Securities Exchange Act of 1934 (\"Exchange Act\") reporting companies into two primary categories: large accelerated filers and non-accelerated filers. The Commission further proposes to raise the threshold and seasoning requirements for large accelerated filer status and extend certain existing accommodations and scaled disclosures, including those for smaller reporting companies and emerging growth companies, to all non-accelerated filers, while continuing to require compliance with non-scaled disclosure from large accelerated filers. The Commission also proposes to extend the deadlines to file periodic reports for the smallest non-accelerated filers, as measured by total assets. Finally, the Commission also proposes to update the rules that define which issuers are considered small entities for purposes of the Regulatory Flexibility Act (\"RFA\").","document_number":"2026-10222","html_url":"https://www.federalregister.gov/documents/2026/05/21/2026-10222/enhancement-of-emerging-growth-company-accommodations-and-simplification-of-filer-status-for","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-21/pdf/2026-10222.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10222.pdf?1779281120","publication_date":"2026-05-21","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"their management assess and <span class=\"match\">report</span> annually on the effectiveness of their ICFR as of the end of their fiscal year and include an auditor attestation <span class=\"match\">report</span> on ICFR in their annual <span class=\"match\">report</span> form if the FPI or MJDS <span class=\"match\">issuer</span> is an AF or LAF, other than an EGC.\n 62 \n \n BDCs, however, are <span class=\"match\">subject</span> to the rules adopted by the Commission to implement section 404.\n 63 \n \n \n \n \n 58 \n  17 CFR 229.308. \n See also Management's <span class=\"match\">Report</span> on Internal Control over Financial <span class=\"match\">Reporting</span> and Certification of Disclosure in <span class=\"match\">Exchange</span> Act Periodic <span class=\"match\">Reporting</span>, \n Release No. 33-8238"},{"title":"Form N-PORT Reporting","type":"Proposed Rule","abstract":"The Securities and Exchange Commission (the \"Commission\") is proposing amendments to reporting requirements on Form N-PORT that apply to certain registered investment companies, including registered open-end funds, registered closed-end funds, and exchange-traded funds organized as unit investment trusts. The proposed amendments would modify provisions adopted in 2024 to provide these funds with an additional fifteen days to file monthly reports of portfolio-related information on Form N-PORT and would restore the quarterly publication frequency that had been in place for over two decades. The Commission is proposing these amendments in light of feedback from market participants and other developments. The Commission is also proposing to streamline or remove certain items and sub-items, reducing reporting burdens in ways that would not significantly affect the Commission's uses of the data and are not expected to significantly affect the public's ability to assess relevant information about a fund. Finally, the Commission is proposing to adjust how funds with share classes that operate as exchange-traded funds report certain information to improve information about this fund structure and to require information about funds' ticker symbols, as well as certain class-level identifiers, as applicable, to facilitate efficient use of the reported information.","document_number":"2026-03460","html_url":"https://www.federalregister.gov/documents/2026/02/23/2026-03460/form-n-port-reporting","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-23/pdf/2026-03460.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-03460.pdf?1771595112","publication_date":"2026-02-23","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"ACTION: \n <span class=\"match\">Proposed</span> rule. \n \n \n SUMMARY: \n The Securities and <span class=\"match\">Exchange</span> Commission (the “Commission”) is <span class=\"match\">proposing</span> amendments to <span class=\"match\">reporting</span> requirements on Form N-PORT that apply to certain registered investment companies, including registered open-end funds, registered closed-end funds, and <span class=\"match\">exchange</span>-traded funds organized as unit investment trusts. The <span class=\"match\">proposed</span> amendments would modify provisions adopted in 2024 to provide these funds with an additional fifteen days to file monthly <span class=\"match\">reports</span> of portfolio-related information on Form N-PORT and would restore"},{"title":"Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions","type":"Rule","abstract":"This document contains final regulations providing guidance on the application of the transfer for valuable consideration rules and associated information reporting requirements for reportable policy sales of interests in life insurance contracts to exchanges of life insurance contracts qualifying for nonrecognition of gain or loss and certain acquisitions of interests in life insurance contracts in transactions that qualify as corporate reorganizations. The final regulations affect parties involved in these life insurance contract transactions, including with respect to payments of reportable death benefits.","document_number":"2026-13830","html_url":"https://www.federalregister.gov/documents/2026/07/09/2026-13830/information-reporting-and-transfer-for-valuable-consideration-rules-for-section-1035-exchanges-of","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-09/pdf/2026-13830.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-13830.pdf?1783514709","publication_date":"2026-07-09","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"regulations would require <span class=\"match\">reporting</span> by each “6050Y(b) <span class=\"match\">issuer</span>” that is a “section 1035 <span class=\"match\">issuer</span>” with respect to each “seller” at the time of the <span class=\"match\">exchange</span>. The 2023 <span class=\"match\">proposed</span> regulations would generally impose a <span class=\"match\">reporting</span> obligation on both the <span class=\"match\">issuer</span> of the old interest (old <span class=\"match\">issuer</span>) and the <span class=\"match\">issuer</span> of the new interest (new <span class=\"match\">issuer</span>) in a section 1035 <span class=\"match\">exchange</span> if the policyholder (seller) is <span class=\"match\">exchanging</span> an interest in a life insurance contract that has been transferred in an RPS. The preamble to the 2023 <span class=\"match\">proposed</span> regulations indicated that it is anticipated that"},{"title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests","type":"Proposed Rule","abstract":"This document contains proposed regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables. The proposed regulations affect partnerships.","document_number":"2025-15750","html_url":"https://www.federalregister.gov/documents/2025/08/19/2025-15750/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-08-19/pdf/2025-15750.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-15750.pdf?1755521119","publication_date":"2025-08-19","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"ACTION: \n Notice of <span class=\"match\">proposed</span> rulemaking. \n \n \n SUMMARY: \n This document contains <span class=\"match\">proposed</span> regulations modifying information <span class=\"match\">reporting</span> obligations with respect to sales or <span class=\"match\">exchanges</span> of certain interests in partnerships owning inventory or unrealized receivables. The <span class=\"match\">proposed</span> regulations affect partnerships. \n \n \n DATES: \n Written or electronic comments and requests for a public hearing must be received by September 18, 2025. \n \n \n ADDRESSES: \n \n Commenters are strongly encouraged to submit public comments and requests for a public hearing electronically"},{"title":"Registry of Nonbank Covered Persons Subject to Certain Agency and Court Orders; Rescission","type":"Rule","abstract":"The Consumer Financial Protection Bureau (Bureau or CFPB) is issuing a final rule to rescind its rule requiring certain types of nonbank covered persons subject to certain final public orders obtained or issued by a government agency in connection with the offering or provision of a consumer financial product or service to report the existence of the orders and related information to a Bureau registry.","document_number":"2025-19689","html_url":"https://www.federalregister.gov/documents/2025/10/29/2025-19689/registry-of-nonbank-covered-persons-subject-to-certain-agency-and-court-orders-rescission","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-10-29/pdf/2025-19689.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-19689.pdf?1761655507","publication_date":"2025-10-29","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"and (2) have had covered orders <span class=\"match\">issued</span> against them, unless such covered persons are <span class=\"match\">subject</span> to certain exclusions. The Supervisory <span class=\"match\">Reports</span> Provision affects such covered persons that (1) are <span class=\"match\">subject</span> to supervision and examination by the Bureau pursuant to CFPA section 1024(a),\n 81 \n (2) have had covered orders <span class=\"match\">issued</span> against them that took effect on or after the implementation date, (3) are at or above the $5 million annual receipt threshold specified in the NBR Rule,\n 82 \n unless such covered persons are <span class=\"match\">subject</span> to certain exclusions, and (4) are"},{"title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests","type":"Rule","abstract":"This document contains final regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.","document_number":"2026-10116","html_url":"https://www.federalregister.gov/documents/2026/05/20/2026-10116/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-20/pdf/2026-10116.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10116.pdf?1779194715","publication_date":"2026-05-20","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"Part IV of the Form 8308 by January 31 of the year following the calendar year in which the section 751(a) <span class=\"match\">exchange</span> occurred. \n II. <span class=\"match\">Proposed</span> Regulations \n \n In response to those comments, on August 19, 2025, the Treasury Department and the IRS published a notice of <span class=\"match\">proposed</span> rulemaking (REG-108822-25) in the \n Federal Register \n (90 FR 40269) to <span class=\"match\">propose</span> the removal of § 1.6050K-1(c)(2) (<span class=\"match\">proposed</span> regulations). The <span class=\"match\">proposed</span> regulations also <span class=\"match\">proposed</span> to modify § 1.6050K-1(c)(1) by removing the reference to a “completed copy of Form 8308” and replacing it"},{"title":"Medicare and Medicaid Programs; Patient Protection and Affordable Care Act; Interoperability Standards and Prior Authorization for Drugs for Medicare Advantage Organizations, Medicaid Managed Care Plans, State Medicaid Agencies, Children's Health Insurance Program (CHIP) Agencies and CHIP Managed Care Entities, and Issuers of Qualified Health Plans on the Federally-Facilitated Exchanges","type":"Proposed Rule","abstract":"These proposals are intended to improve the electronic exchange of health care data and streamline processes related to prior authorization by increasing the interoperability of systems used across the health care industry. We are proposing new requirements for Medicare Advantage (MA) organizations, state Medicaid fee-for-service (FFS) programs, state Children's Health Insurance Program (CHIP) FFS programs, Medicaid managed care plans, CHIP managed care entities, and Qualified Health Plan (QHP) issuers on the Federally-facilitated Exchanges (FFEs), including issuers that offer small group market QHPs on the Federally-facilitated Small Business Health Options Program (FF- SHOP) Exchanges (hereinafter referred to as \"small group market QHP issuers on the FF-SHOPs\") (collectively \"impacted payers\"), to make available electronic prior authorization for drugs. We are also proposing to extend many existing interoperability requirements for the prior authorization of non-drug items and services to include prior authorizations for drugs to further reduce patient and provider burden. We are also proposing to require impacted payers to report their application programming interfaces (API) endpoints and related information for the Patient Access, Provider Directory, Provider Access, Payer-to-Payer, and Prior Authorization APIs to CMS. To help assess the impact of our policies, we are proposing to collect API usage metrics. In addition, we are proposing to apply the existing interoperability requirements to small group market QHP issuers on the FF-SHOPs as impacted payers. To improve impacted payers' ability to exchange health information while continuing CMS's drive toward interoperability, we are proposing to require certain Health Level Seven (HL7[supreg]) Fast Healthcare Interoperability Resources (FHIR[supreg]) implementation guides (IGs) that are currently recommended. In addition, HHS is proposing to adopt the HL7 FHIR base standard and certain associated specifications and IGs as the Health Insurance Portability and Accountability Act of 1996 (hereinafter referred to as \"HIPAA\") (Pub. L. 104-191, enacted Aug. 21, 1996) standards for dental, professional, and institutional \"referral certification and authorization\" transactions and \"eligibility for a health plan\" transactions associated with prior authorization. We are proposing to add a definition for \"failure to report,\" which would allow CMS to impose a civil monetary penalty (CMP) on applicable manufacturers or applicable group purchasing organizations (GPOs) if those entities fail to grant CMS timely access to documents for the purposes of an audit. Finally, ONC is using this rulemaking to propose to adopt updated versions of certain health information technology (health IT) standards and specifications for HHS use, such as CMS's interoperability requirements, to support a more robust health IT infrastructure.","document_number":"2026-07205","html_url":"https://www.federalregister.gov/documents/2026/04/14/2026-07205/medicare-and-medicaid-programs-patient-protection-and-affordable-care-act-interoperability-standards","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-14/pdf/2026-07205.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07205.pdf?1775852111","publication_date":"2026-04-14","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"},{"raw_name":"Office of the Secretary"}],"excerpts":"89 FR 8906.\n \n \n Throughout this <span class=\"match\">proposed</span> rule, we will refer to “QHP <span class=\"match\">issuers</span> on the FFEs” where we <span class=\"match\">propose</span> requirements that apply to both individual market QHP <span class=\"match\">issuers</span> on the FFEs and small group market QHP <span class=\"match\">issuers</span> on the FF-SHOPs, and we will refer to “small group market QHP <span class=\"match\">issuers</span> on the FF-SHOPs” in proposals to apply requirements in 45 CFR 156.221, 45 CFR 156.222, and 45 CFR 156.223 that we previously finalized for individual market QHP <span class=\"match\">issuers</span> on the FFEs. We are <span class=\"match\">proposing</span> that references to QHP <span class=\"match\">issuers</span> on the FFEs in 45 CFR 156.221, 45"},{"title":"Removal of Self-Reporting Requirement","type":"Rule","abstract":"FMCSA amends the regulations requiring commercial driver's license (CDL) holders to self-report motor vehicle violations to their State of domicile. With the implementation of the exclusive electronic exchange (EEE) of violations between State Drivers Licensing Agencies (SDLAs) in 2024, self-reporting is no longer necessary. This action supports the Administration's deregulatory efforts.","document_number":"2026-12449","html_url":"https://www.federalregister.gov/documents/2026/06/22/2026-12449/removal-of-self-reporting-requirement","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-22/pdf/2026-12449.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-12449.pdf?1781786721","publication_date":"2026-06-22","agencies":[{"raw_name":"DEPARTMENT OF TRANSPORTATION","name":"Transportation Department","id":492,"url":"https://www.federalregister.gov/agencies/transportation-department","json_url":"https://www.federalregister.gov/api/v1/agencies/492","parent_id":null,"slug":"transportation-department"},{"raw_name":"Federal Motor Carrier Safety Administration","name":"Federal Motor Carrier Safety Administration","id":181,"url":"https://www.federalregister.gov/agencies/federal-motor-carrier-safety-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/181","parent_id":492,"slug":"federal-motor-carrier-safety-administration"}],"excerpts":"predecessor, subsequently <span class=\"match\">issued</span> regulations, including 49 CFR 383.31(a), which implemented the requirement that CDL holders <span class=\"match\">report</span> out-of-State traffic convictions to their licensing States (52 FR 20574, June 1, 1987). FHWA did not <span class=\"match\">issue</span> regulations implementing the States' <span class=\"match\">reporting</span> requirement at that time. \n On July 5, 1994, Congress recodified title 49 of the U.S.C. (Pub. L. 103-272, 108 Stat. 745 (the 1994 Recodification Act)). Among other things, the 1994 Recodification Act clarifies who had the obligation to <span class=\"match\">report</span> CDL holders' out-of-State"},{"title":"Concept Release on Foreign Private Issuer Eligibility","type":"Proposed Rule","abstract":"The Securities and Exchange Commission (\"Commission\") is publishing this concept release to solicit comments on the definition of a foreign private issuer (\"FPI\"). There have been several developments within the FPI population since the Commission last conducted a broad review of reporting FPIs and the eligibility criteria for FPI status. These developments have prompted us to consider whether the current FPI definition should be revised so that it better represents the issuers that the Commission intended to benefit from current FPI accommodations while continuing to protect investors and promote capital formation.","document_number":"2025-10428","html_url":"https://www.federalregister.gov/documents/2025/06/09/2025-10428/concept-release-on-foreign-private-issuer-eligibility","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-06-09/pdf/2025-10428.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-10428.pdf?1749213915","publication_date":"2025-06-09","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"of the end of a foreign <span class=\"match\">issuer's</span> second fiscal quarter. A foreign <span class=\"match\">issuer</span> filing an initial registration statement under the Securities Act or <span class=\"match\">Exchange</span> Act determines its FPI status as of a date within 30 days prior to filing.\n 24 \n \n \n \n \n 21 \n  17 CFR 230.405; 17 CFR 240.3b-4.\n \n \n \n \n 22 \n  \n Id. \n \n \n \n \n 23 \n  As used in this release, the term “<span class=\"match\">reporting</span> <span class=\"match\">issuer</span>” refers to any <span class=\"match\">issuer</span> that is <span class=\"match\">subject</span> to <span class=\"match\">Exchange</span> Act section 13(a) or 15(d) <span class=\"match\">reporting</span> obligations. \n See supra \n section I for the definition of a “<span class=\"match\">reporting</span> FPI.”\n \n \n \n \n 24 \n  17"},{"title":"Form PF; Reporting Requirements for All Filers","type":"Proposed Rule","abstract":"The Commodity Futures Trading Commission (the \"CFTC\") and the Securities and Exchange Commission (the \"SEC\") (collectively, \"we\" or the \"Commissions\") are proposing to amend Form PF, the confidential reporting form for certain SEC-registered investment advisers to private funds, including those that also are registered with the CFTC as a commodity pool operator (a \"CPO\") or a commodity trading advisor (a \"CTA\"). The proposed amendments would eliminate certain filing and reporting obligations, streamline certain requirements, and make corrections and other revisions. The proposed amendments are designed to eliminate certain burdens, among other things.","document_number":"2026-07993","html_url":"https://www.federalregister.gov/documents/2026/04/24/2026-07993/form-pf-reporting-requirements-for-all-filers","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-24/pdf/2026-07993.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07993.pdf?1776948313","publication_date":"2026-04-24","agencies":[{"raw_name":"COMMODITY FUTURES TRADING COMMISSION","name":"Commodity Futures Trading Commission","id":77,"url":"https://www.federalregister.gov/agencies/commodity-futures-trading-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/77","parent_id":null,"slug":"commodity-futures-trading-commission"},{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"infra, \n Table 2.\n \n \n \n Second, we <span class=\"match\">propose</span> to eliminate certain <span class=\"match\">reporting</span> requirements for smaller hedge fund advisers. Specifically, we <span class=\"match\">propose</span> to raise the <span class=\"match\">reporting</span> threshold for large hedge fund advisers from $1.5 billion in hedge fund assets under management to $10 billion.\n 13 \n \n We estimate that this <span class=\"match\">proposed</span> change would eliminate certain <span class=\"match\">reporting</span> obligations for almost two-thirds of advisers that currently must <span class=\"match\">report</span> as large hedge fund advisers.\n 14 \n \n We estimate that with this <span class=\"match\">proposed</span> <span class=\"match\">reporting</span> threshold, Form PF would continue to"},{"title":"Removal of Self-Reporting Requirement","type":"Proposed Rule","abstract":"FMCSA proposes to revise its regulations requiring commercial driver's license (CDL) holders to self-report motor vehicle violations to their State of domicile. With the implementation of the exclusive electronic exchange of violations between State drivers licensing agencies (SDLAs) in 2024, self-reporting is no longer necessary. This action supports the Administration's deregulatory efforts.","document_number":"2025-09713","html_url":"https://www.federalregister.gov/documents/2025/05/30/2025-09713/removal-of-self-reporting-requirement","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-05-30/pdf/2025-09713.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-09713.pdf?1748376910","publication_date":"2025-05-30","agencies":[{"raw_name":"DEPARTMENT OF TRANSPORTATION","name":"Transportation Department","id":492,"url":"https://www.federalregister.gov/agencies/transportation-department","json_url":"https://www.federalregister.gov/api/v1/agencies/492","parent_id":null,"slug":"transportation-department"},{"raw_name":"Federal Motor Carrier Safety Administration","name":"Federal Motor Carrier Safety Administration","id":181,"url":"https://www.federalregister.gov/agencies/federal-motor-carrier-safety-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/181","parent_id":492,"slug":"federal-motor-carrier-safety-administration"}],"excerpts":"This <span class=\"match\">proposed</span> rulemaking is expected to have total costs less than zero as drivers would no longer be required to <span class=\"match\">report</span> violations to their State of domicile, and therefore would be considered an E.O. 14192 deregulatory action upon <span class=\"match\">issuance</span> of a final rule. FMCSA is unable to quantify the cost savings that would result from this rulemaking. \n C. Advance Notice of <span class=\"match\">Proposed</span> Rulemaking \n \n Under 49 U.S.C. 31136(g), FMCSA is required to publish an advance notice of <span class=\"match\">proposed</span> rulemaking (ANPRM) or proceed with a negotiated rulemaking, if a <span class=\"match\">proposed</span> safety"},{"title":"Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report","type":"Rule","abstract":"The Securities and Exchange Commission (\"Commission\" or \"SEC\") is amending its rules to require electronic filing or submission of certain forms and other filings or submissions that are required to be filed with or submitted to the Commission under the Securities Exchange Act of 1934 (\"Exchange Act\") and the rules and regulations under the Exchange Act. The amendments require the electronic filing or submission on the Commission's Electronic Data Gathering, Analysis, and Retrieval (\"EDGAR\") system, using structured data where appropriate, for certain forms filed or submitted by self- regulatory organizations (\"SROs\"). The amendments require the information currently contained in Form 19b-4(e) to be publicly posted on the SRO's website and remove the manual signature requirements for SRO proposed rule change filings. The Commission is also requiring that a clearing agency post supplemental material to its website. In addition, the Commission is amending rules under the Exchange Act and the Securities Act of 1933 (\"Securities Act\") to require the electronic filing or submission on EDGAR, using structured data where appropriate, of certain forms, reports, and notices provided by broker- dealers, security-based swap dealers, and major security-based swap participants. The amendments also require withdrawal in certain circumstances of notices filed in connection with an exception to counting certain dealing transactions toward determining whether a person is a security-based swap dealer. Finally, the Commission is allowing electronic signatures in certain broker-dealer filings, and amending the Financial and Operational Combined Uniform Single Report (\"FOCUS Report\") to harmonize with other rules, make technical corrections, and provide clarifications.","document_number":"2024-30433","html_url":"https://www.federalregister.gov/documents/2025/01/21/2024-30433/electronic-submission-of-certain-materials-under-the-securities-exchange-act-of-1934-amendments","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2024-30433.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-30433.pdf?1737121512","publication_date":"2025-01-21","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"under the <span class=\"match\">Exchange</span> Act, a prospective <span class=\"match\">exchange</span> must file on Form 1 an application for registration as a national securities <span class=\"match\">exchange</span> (or for an exemption from the requirement to register as a national securities <span class=\"match\">exchange</span> based on limited volume), and, once registered, the <span class=\"match\">exchange</span> must file as an amendment to its Form 1 certain updating information, as well as certain supplemental material and <span class=\"match\">reports</span>. In addition, as required by Rule 6a-4 under the <span class=\"match\">Exchange</span> Act, a \n \n prospective <span class=\"match\">exchange</span> may register as a Security Futures Product <span class=\"match\">Exchange</span> by filing"},{"title":"Requiring Reporting of Exchanges of Email Lists","type":"Proposed Rule","abstract":"The Commission announces its disposition of a Petition for Rulemaking filed on June 28, 2019. The Petition asks the Commission to revise existing reporting rules to state that mailing lists received or disbursed as part of an equal-value exchange must be reported. For the reasons described below, the Commission is not initiating a rulemaking at this time.","document_number":"2024-19900","html_url":"https://www.federalregister.gov/documents/2024/09/05/2024-19900/requiring-reporting-of-exchanges-of-email-lists","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-09-05/pdf/2024-19900.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-19900.pdf?1725453927","publication_date":"2024-09-05","agencies":[{"raw_name":"FEDERAL ELECTION COMMISSION","name":"Federal Election Commission","id":165,"url":"https://www.federalregister.gov/agencies/federal-election-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/165","parent_id":null,"slug":"federal-election-commission"}],"excerpts":"Commission <span class=\"match\">proposed</span>, and ultimately declined, to <span class=\"match\">issue</span> new regulations on mailing list sales, rentals, and equal-value <span class=\"match\">exchanges</span>. In the notice of <span class=\"match\">proposed</span> rulemaking, the Commission <span class=\"match\">proposed</span> “to adopt formally its historical approach . . . or to modify those approaches . . . and to provide candidates and political committees with more comprehensive guidance on commercial transactions involving mailing lists.” \n 6 \n \n For equal-value <span class=\"match\">exchanges</span>, the Commission <span class=\"match\">proposed</span> to treat them neither as a contribution nor a <span class=\"match\">reportable</span> receipt if the <span class=\"match\">exchange</span> satisfies"},{"title":"Proposal To Provide Exemptive Relief To Facilitate Cross-Margining of Customer Positions Cleared at Chicago Mercantile Exchange, Inc. and Fixed Income Clearing Corporation","type":"Proposed Rule","abstract":"The Commodity Futures Trading Commission (\"CFTC\" or \"Commission\") is proposing to issue an order pursuant to the Commodity Exchange Act (\"CEA\") that would provide exemptive relief from the CEA and Commission regulations related to segregation and protection of futures customer funds. The order would permit joint clearing members of the Chicago Mercantile Exchange, Inc. (\"CME\") and the Fixed Income Clearing Corporation (\"FICC\") that are dually registered as broker-dealers with the Securities and Exchange Commission (\"SEC\") and futures commission merchants (\"FCMs\") with the Commission (\"BD-FCMs\") to hold futures customer funds in a commingled customer account at FICC.","document_number":"2025-23150","html_url":"https://www.federalregister.gov/documents/2025/12/17/2025-23150/proposal-to-provide-exemptive-relief-to-facilitate-cross-margining-of-customer-positions-cleared-at","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-17/pdf/2025-23150.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-23150.pdf?1765892727","publication_date":"2025-12-17","agencies":[{"raw_name":"COMMODITY FUTURES TRADING COMMISSION","name":"Commodity Futures Trading Commission","id":77,"url":"https://www.federalregister.gov/agencies/commodity-futures-trading-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/77","parent_id":null,"slug":"commodity-futures-trading-commission"}],"excerpts":"without limitation, the Commission's determination that the <span class=\"match\">proposed</span> exemption is consistent with the public interest, and the Commission's consideration of the costs and benefits of the <span class=\"match\">proposed</span> exemption. \n VIII. <span class=\"match\">Proposed</span> Order of Exemption \n After considering the above factors, the Commission <span class=\"match\">proposes</span> to <span class=\"match\">issue</span> the following: \n <span class=\"match\">Proposed</span> Order \n The Commission, pursuant to its authority under section 4(c) of the CEA, 7 U.S.C. 6(c), and <span class=\"match\">subject</span> to the conditions below, hereby grants (A) a limited exemption to Commission Regulations 1.20 and 1.49 to permit"},{"title":"Order Granting Conditional Substituted Compliance in Connection With Certain Capital and Financial Reporting Requirements Applicable to Nonbank Swap Dealers Subject to Regulation by the Financial Services Agency of Japan","type":"Rule","abstract":"On August 8, 2022, the Commodity Futures Trading Commission issued a notice and request for comment on an application submitted by the Financial Services Agency of Japan requesting that the Commission determine that registered nonbank swap dealers organized and domiciled in Japan may comply with certain capital and financial reporting requirements under the Commodity Exchange Act and Commission regulations by being subject to, and complying with, corresponding capital and financial reporting requirements of Japan. The Commission also solicited public comment on a proposed comparability determination and related order providing for the conditional availability of substituted compliance in connection with the application. The Commission is adopting the proposed order with certain modifications and clarifications to address comments. The final order provides that a nonbank swap dealer organized and domiciled in Japan may satisfy the capital requirements under the Commodity Exchange Act and applicable Commission regulations and the financial reporting rules under the Commodity Exchange Act and applicable Commission regulations by complying with certain specified Japanese laws and regulations and conditions set forth in the order.","document_number":"2024-15092","html_url":"https://www.federalregister.gov/documents/2024/07/18/2024-15092/order-granting-conditional-substituted-compliance-in-connection-with-certain-capital-and-financial","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-18/pdf/2024-15092.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-15092.pdf?1721220314","publication_date":"2024-07-18","agencies":[{"raw_name":"COMMODITY FUTURES TRADING COMMISSION","name":"Commodity Futures Trading Commission","id":77,"url":"https://www.federalregister.gov/agencies/commodity-futures-trading-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/77","parent_id":null,"slug":"commodity-futures-trading-commission"}],"excerpts":"(“Commission” or “CFTC”) is <span class=\"match\">issuing</span> an order providing that registered nonbank swap dealers organized and domiciled in Japan (“Japanese nonbank SDs”) may satisfy certain capital and financial <span class=\"match\">reporting</span> requirements under the Commodity <span class=\"match\">Exchange</span> Act (“CEA”) \n 1 \n \n and Commission regulations \n 2 \n \n by being <span class=\"match\">subject</span> to, and complying with, comparable capital and financial <span class=\"match\">reporting</span> requirements under relevant Japanese laws and regulations, <span class=\"match\">subject</span> to certain conditions set forth in the order below. The order is based on the <span class=\"match\">proposed</span> comparability determination"}]}