This Lexis Practice Advisor First Analysis article discusses the amendments adopted by the U.S. Securities and Exchange Commission to the accelerated filer and large accelerated filer definitions in Rule 12b-2 under the Securities Exchange Act of 1934 (17 CFR 240.12b-2). The final amendments are intended to reduce the number of issuers that qualify as accelerated filers and reduce compliance costs for smaller reporting companies while maintaining investor protections. Access the article to learn more.
