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SEC Adopts Amendments to Rules That Implement FAST Act Provisions (Fed. Reg.)

The SEC adopted interim final amendments to the rules and forms that implement Sections 71003 and 84001 of the Fixing America's Surface Transportation ("FAST") Act (H.R. 22). The amendments revise SEC (i) Forms S-1 and F-1, to allow emerging growth companies to omit financial information for certain historical periods, and (ii) Form S-1, to allow smaller reporting companies to use incorporation by reference in their future filings. The adopted amendments were published in the Federal Register.

The SEC also requested comments on whether the final rules should be expanded to include other registrants or forms. Comments must be submitted by February 18, 2016.

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