Memorandum to Management on 8-K Triggering Events and Related Disclosure Reporting Procedures

Summary

This template provides a summary memorandum to be delivered to a company's management and certain employees discussing the Securities and Exchange Commission (SEC) rules for when a company must file a Current Report on Form 8-K (Form 8-K) and the types of corporate events that can trigger such disclosure requirements. This template also discusses the related reporting procedures for recipients to follow in order to support the company's disclosure controls and procedures and ensure a Form 8-K is timely and accurately filed. This template includes practical guidance and drafting notes. For more information on drafting and filing a Form 8-K, see Form 8-K Drafting and Filing. For a checklist of events that are reportable on Form 8-K, see Form 8-K Reportable Transactions and Filing Deadlines Reference Chart. For additional resources on the periodic and current reporting obligations of companies, including the preparation of Form 8-K, see Periodic and Current Reporting Resource Kit.