Effective April 12, 2017, the cover page of virtually every registration statement and periodic report filed with the SEC (i.e. Forms 10-K, 10-Q, 8-K, 10, 20-F, 40-F, S-1, S-3, S-4, S-8, S-11, F-1, F-3 and F-4) will need to be revised to reflect new “check-boxes” relating to emerging growth companies, regardless of whether a particular filer is an emerging growth company.  The SEC rules mandating these changes were promulgated in connection with various other technical amendments relating to emerging growth companies that, among other things, adjusted certain dollar thresholds for inflation (including increasing the gross revenue threshold for determining emerging growth company status from $1 billion to $1.07 billion).

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Final rules