SEC Reporting for Voluntary Filers Checklist

Summary

The following charts provide information on the reporting requirements for voluntary filers under the Securities Exchange Act of 1934, as amended (the Exchange Act) and other regulations. Voluntary filers are companies that file periodic reports with the Securities and Exchange Commission (the SEC) despite the fact that they are not subject to the reporting requirements of Sections 13(a) or 15(d) of the Exchange Act. Voluntary filers are subject to reporting requirements under the Exchange Act, Regulation S-K, Regulation G, certain Exchange Act forms, and certain provisions of the Sarbanes-Oxley Act of 2002 (the SOX); these requirements are set forth in greater detail below.