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Based on the briefs they submitted on Monday (24 August), the Securities and Exchange Commission (SEC) and the Bank of America (BoA) heard two different orders from Manhattan federal district court Judge Rakoff on 10 August, when he told both sides to supply additional details on the preparation of BoA’s proxy and disclosure materials for its September 2008 merger with Merrill Lynch. The SEC’s 38-page brief included some of those specifics. Bank of America’s 30-page filing focused instead on arguing BoA’s innocence.

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