Client Alert: Simplifying Your Form 10-K: Survey Information on Companies Removing Selected Financial Data

On November 19, 2020, the Securities and Exchange Commission issued rules that significantly changed Items 301, 302, and 303 of Regulation S-K. As we noted in our 2021 Annual Reporting and Proxy Guide, public companies could early adopt the changes to Items 301, 302, and 303 for reports filed on or after February 10, 2021, but only if the company adopted the entire amended item.

In particular, Item 301 of Regulation S-K, which provides for the presentation of five years of selected financial data in Form 10-K, was a potential item for early adoption. Companies could entirely eliminate the Item 301 disclosure in their Form 10-K if they elected for early adoption.

To read the full article, please click here.

Related Locations

© 2026 Jenner & Block LLP. Attorney Advertising. Jenner & Block LLP is an Illinois Limited Liability Partnership including professional corporations. This publication, presentation, or event is not intended to provide legal advice but to provide information on legal matters and/or firm news of interest to our clients and colleagues. Readers or attendees should seek specific legal advice before taking any action with respect to matters mentioned in this publication or at this event. The attorney responsible for this communication is Brent E. Kidwell, Jenner & Block LLP, 353 N. Clark Street, Chicago, IL 60654-3456. Prior results do not guarantee a similar outcome. Jenner & Block London LLP, an affiliate of Jenner & Block LLP, is a limited liability partnership established under the laws of the State of Delaware, USA and is authorised and regulated by the Solicitors Regulation Authority with SRA number 615729. Information regarding the data we collect and the rights you have over your data can be found in our Privacy Notice. For further inquiries, please contact dataprotection@jenner.com.

Client Alert: Simplifying Your Form 10-K: Survey Information on Companies Removing Selected Financial Data

On November 19, 2020, the Securities and Exchange Commission issued rules that significantly changed Items 301, 302, and 303 of Regulation S-K. As we noted in our 2021 Annual Reporting and Proxy Guide, public companies could early adopt the changes to Items 301, 302, and 303 for reports filed on or after February 10, 2021, but only if the company adopted the entire amended item.

In particular, Item 301 of Regulation S-K, which provides for the presentation of five years of selected financial data in Form 10-K, was a potential item for early adoption. Companies could entirely eliminate the Item 301 disclosure in their Form 10-K if they elected for early adoption.

To read the full article, please click here.

Related Locations

© 2026 Jenner & Block LLP. Attorney Advertising. Jenner & Block LLP is an Illinois Limited Liability Partnership including professional corporations. This publication, presentation, or event is not intended to provide legal advice but to provide information on legal matters and/or firm news of interest to our clients and colleagues. Readers or attendees should seek specific legal advice before taking any action with respect to matters mentioned in this publication or at this event. The attorney responsible for this communication is Brent E. Kidwell, Jenner & Block LLP, 353 N. Clark Street, Chicago, IL 60654-3456. Prior results do not guarantee a similar outcome. Jenner & Block London LLP, an affiliate of Jenner & Block LLP, is a limited liability partnership established under the laws of the State of Delaware, USA and is authorised and regulated by the Solicitors Regulation Authority with SRA number 615729. Information regarding the data we collect and the rights you have over your data can be found in our Privacy Notice. For further inquiries, please contact dataprotection@jenner.com.

News and Insights

Event

Associate Steven Arango to Speak at the Veterans' Legal Career Fair

On September 18, Associate Steven Arango will speak on a panel at the Veterans' Legal Career Fair (VLCF), the only legal career fair in the United States dedicated to veterans, active-duty service members, and military spouses.

September 18, 2026

Publications

In American Banker, Partner Laurel Loomis Rimon Weighs in on OCC's Handling of Fintech Bank Charter Applications

Partner Laurel Loomis Rimon spoke with American Banker about how the Office of the Comptroller of the Currency is approaching bank charter applications from fintechs, amid a growing wave of companies seeking charters from federal regulators.

August 18, 2026

Event

Partner David Greenwald to Speak at PLI Program on Privilege and AI

On August 17, David Greenwald will speak at "Fitting New “Tech” Into the Attorney-Client Privilege and Work Product Protection," a virtual program hosted by the Practising Law Institute (PLI).

August 17, 2026