Filing Guidance Related To: Conditions for Use of Non-GAAP Financial Measures; and Insider Trades Du

• Date: December 01, 2009
• Source: www.sec.gov

The Securities and Exchange Commission is issuing interim guidance regarding the filing of information pursuant to new Items 11 and 12 of Form 8-K. Item 11 requires a registrant to provide public notice of a pension fund blackout period. Final rules related to this disclosure item were published in the Federal Register on January 28, 2003 (68 FR 4337). Item 12 requires a registrant to furnish specified disclosure when the registrant, or any person acting on its behalf, makes any public announcement or release disclosing material non-public information regarding the registrant's results of operations or financial condition for a completed quarterly or annual fiscal period. Final rules related to this disclosure item were published in the Federal Register on January 30, 2003 (68 FR 4819).

EFFECTIVE DATE: March 28, 2003