Statutes, codes, and regulations
Code of Federal Regulations
Title 17 - COMMODITY AND SECURITIES EXCHANGESChapter II - SECURITIES AND EXCHANGE COMMISSIONPart 240 - GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934Subpart A - RULES AND REGULATIONS UNDER THE SECURITIES EXCHANGE ACT OF 1934
EXTENSIONS AND TEMPORARY EXEMPTIONS; DEFINITIONS
Section 240.12h-5 - Exemption for subsidiary issuers of guaranteed securities and subsidiary guarantors

17 C.F.R. § 240.12h-5

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Current through October 31, 2024
Section 240.12h-5 - Exemption for subsidiary issuers of guaranteed securities and subsidiary guarantors

Any issuer of a guaranteed security, or guarantor of a security, that is permitted to omit financial statements by § 210.3-10 (Rule 3-10 of Regulation S-X) of this chapter is exempt from the requirements of 15 U.S.C. 78m(a) (Section 13(a) of the Act) or 78o(d) (Section 15(d) of the Act).

17 C.F.R. §240.12h-5

85 FR 22006 , Apr. 20, 2020
85 FR 22006 , 1/4/2021