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The SEC adopted a final rule that modernizes and simplifies certain Regulation S-K disclosure requirements, including those related to management’s discussion and analysis, redacting confidential information from material contracts filed as exhibits and risk factor disclosures. The rule is effective 30 days after publication in the Federal Register, except for provisions on the redaction of confidential information in exhibits, which are effective upon publication in the Federal Register, and those requiring XBRL tagging of all information on the cover pages of specified forms, which will be phased in over three years, based on a registrant’s filing status.