The SEC is required pursuant to legislation passed by Congress in December 2015 to conduct a review of Regulation S-K. Regulation S-K is the prescribed regulation under the Securities Act of 1933 (1933 Act) that lays out the reporting requirements for various SEC filing used by public companies including real estate companies.

To date the SEC has adopted amendments to Regulation S-K (Final Rules) that are intended to improve the readability and navigability of disclosure documents and discourage repetition and the disclosure of immaterial information. Among the changes, the amendments allow registrants to (1) choose how to present historical periods in Management’s Discussion and Analysis (MD&A); (2) omit confidential information from most exhibits without filing a Confidential Treatment Request; and omit filing as an exhibit any document incorporated by reference, so long as a hyperlink is provided for such documents.

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