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8-K Changes: Safe Harbor, Or False Sense Of Security?

Sena Joaquin M. | June 22, 2004

On Aug. 23, 2004, the SEC's amendments to the reporting requirements of Form 8-K will take effect. Included in these amendments is a limited "safe harbor" provision that protects from potential liability under the "antifraud provisions" of the Securities Exchange Act of 1934.

Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934 ("Exchange Act").

Generally speaking, the antifraud provisions—or, officially: Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934—prohibit material misstatements and omissions in connection with the purchase and sale of securities.

The Form 8-K "safe harbor" is referred to as such, because it protects or...

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