3235-AL82 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Disclosure Update and Simplification

The Commission proposed rules to update certain disclosure requirements in Regulations S-X and S-K that may have become redundant, duplicative, overlapping, outdated or superseded in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles, International Financial Reporting Standards, or changes in the information environment.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined No Not Yet Determined 15 U.S.C. 77a et seq. 15 U.S.C. 78a et seq. 15 U.S.C. 80a-1 et seq. Pub. L. 114-94 No NPRM 08/04/2016 81 FR 51607 NPRM Comment Period Extended 09/29/2016 81 FR 66898 NPRM Comment Period End 10/03/2016 NPRM Comment Period Extended End 11/02/2016 Final Action 10/00/2017 Yes Businesses Undetermined Undetermined www.sec.gov/rules/proposed/2016/33-10110.pdf Yes No Nili Shah Division of Corporation Finance 3235 Securities and Exchange Commission SEC 202 551-3255 shahn@sec.gov 100 F Street NE., Washington DC 20549