Considerations For Exhibit Hyperlinks In SEC Filings
Law360, New York (March 15, 2017, 11:31 AM EDT) -- Laura D. Richman
Michael L. Hermsen On March 1, 2017, the U.S. Securities and Exchange Commission adopted amendments requiring exhibits listed in the exhibit index of specified SEC filings to be hyperlinked. Hyperlinking will allow readers to directly access exhibits. As a result, investors looking for an exhibit will no longer have to first locate the report containing the exhibit on the SEC's EDGAR system and then find the appropriate exhibit within that filing. Instead, investors will have a convenient, one-click method to retrieve and review exhibits filed with SEC registration statements and reports that are subject to the new requirements....
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