How To Utilize Form S-3 And Its Benefits

Law360, New York (October 17, 2013, 2:07 PM EDT) -- The ability to use Form S-3 for a follow-on offering is preferable to the use of Form S-1 from virtually every standpoint. The primary reason that Form S-3 is advantageous is that it allows forward incorporation by reference, while Form S-1 does not.

Forward incorporation by reference allows an issuer (also referred to as a “registrant”) to automatically incorporate by reference reports filed pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act) (e.g., Forms 10-K, 10-Q and 8-K) subsequent to the effectiveness...
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