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SEC RIN: 3235-AL88 Publication ID: Spring 2019 
Title: Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies  

The Commission adopted interim final rules to implement sections 71003 and 84001 of the FAST Act, which revise Forms S-1 and F-1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S-1 to permit forward incorporation by reference for smaller reporting companies. The Commission also requested comment on the interim final rules.

Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: Independent agency 
CFR Citation: 17 CFR 229.512    17 CFR 239.11    17 CFR 239.31   
Legal Authority: 15 U.S.C. 77f    15 U.S.C. 77g    15 U.S.C. 77h    15 U.S.C. 77j    Pub. L. 114-94, secs. 71003 and 84001    Pub. L. 112-106, sec. 102    15 U.S.C. 77s   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  01/19/2016  81 FR 2743   
Interim Final Rule Effective  01/19/2016 
Interim Final Rule Comment Period End  02/18/2016 
Next Action Undetermined  To Be Determined 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Information URL:  
RIN Data Printed in the FR: No 
Agency Contact:
Steven G. Hearne
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3430