{"abstract":"We are adopting amendments to modernize and simplify certain disclosure requirements in Regulation S-K, and related rules and forms, in a manner that reduces the costs and burdens on registrants while continuing to provide all material information to investors. The amendments are also intended to improve the readability and navigability of disclosure documents and discourage repetition and disclosure of immaterial information. To provide for a consistent set of rules to govern incorporating information by reference and hyperlinking, we are also adopting parallel amendments to several rules and forms applicable to investment companies and investment advisers, including amendments that would require certain investment company filings to be submitted in HyperText Markup Language format.","action":"Final rule.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/04/02/2019-05695.html","cfr_references":[{"chapter":null,"citation_url":null,"part":229,"title":17},{"chapter":null,"citation_url":null,"part":230,"title":17},{"chapter":null,"citation_url":null,"part":232,"title":17},{"chapter":null,"citation_url":null,"part":239,"title":17},{"chapter":null,"citation_url":null,"part":240,"title":17},{"chapter":null,"citation_url":null,"part":249,"title":17},{"chapter":null,"citation_url":null,"part":270,"title":17},{"chapter":null,"citation_url":null,"part":274,"title":17},{"chapter":null,"citation_url":null,"part":275,"title":17}],"citation":"84 FR 12674","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":["https://www.federalregister.gov/api/v1/documents/C1-2019-05695"],"dates":"The final rules are effective May 2, 2019, except for the amendments to 17 CFR 229.601(b)(2) and (b)(10)(iv); paragraph 4(a) of Instructions as to Exhibits of 17 CFR 249.220f; Instruction 6 to Item 1.01 of 17 CFR 249.308; Instruction 4 to Item 28 of 17 CFR 239.15A and 274.11A; Instruction 6 to Item 25.2 of 17 CFR 239.14 and 274.11a-1; Instruction 5 to Item 29(b) of 17 CFR 239.17a and 274.11b; Instruction 5 to Item 24(b) of 17 CFR 239.17b and 274.11c; Instruction 3 of Instructions as to Exhibits of 17 CFR 239.24 and 274.5; new Instruction 3 to Item 26 of 17 CFR 239.17c and 274.11d; Instruction 3 to Item 16 of 17 CFR 239.23; Additional Instruction 3 to the Instructions as to Exhibits of 17 CFR 239.16; and Instruction 3 to IX. Exhibits of 17 CFR 274.12, which are effective April 2, 2019. For more information, see Section III (Other Matters).","disposition_notes":null,"docket_ids":["Release No. 33-10618","34-85381","IA-5206","IC-33426","File No. S7-08-17"],"dockets":[],"document_number":"2019-05695","effective_on":"2019-05-02","end_page":12738,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/04/02/2019-05695.xml","html_url":"https://www.federalregister.gov/documents/2019/04/02/2019-05695/fast-act-modernization-and-simplification-of-regulation-s-k","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-05695?publication_date=2019-04-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-04-02/2019-05695/mods.xml","not_received_for_publication":null,"page_length":65,"page_views":{"count":10972,"last_updated":"2026-07-27 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-04-02/pdf/2019-05695.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-05695.pdf?1554144792","publication_date":"2019-04-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/04/02/2019-05695.txt","regulation_id_number_info":{"3235-AM00":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/3235-AM00/amendments-to-implement-fast-act-report","title":"Amendments to Implement FAST Act Report","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=3235-AM00&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["3235-AM00"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2019-05-24T16:51:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":12674,"subtype":null,"title":"FAST Act Modernization and Simplification of Regulation S-K","toc_doc":"FAST Act Modernization and Simplification of Regulation SK","toc_subject":null,"topics":["Administrative practice and procedure","Reporting and recordkeeping requirements","Securities"],"type":"Rule","volume":84}