The SEC recently passed a new final rule regarding hyperlinking of exhibits within filings, as well as exhibit references in Part C of registration statements.
Link to final rule: https://www.sec.gov/rules/final/2019/33-10618.pdf
IMPORTANT NOTES FOR INVESTMENT COMPANIES :
- Hyperlinks will be required for exhibit indexes within a filing (except for XBRL filing exhibits)
- Hyperlinks will be required for previously filed exhibits that are incorporated by reference in Part C (for registration statements)
- Most common investment company form filings affected : N-1A, N-2, N-CSR, N-14
ASCII filings will no longer be accepted
Required April 1, 2020
FilePoint already has the capability to incorporate the SEC-related hyperlinks into the affected filings. We are prepared to incorporate all hyperlinks as a default part of our workflow, which includes:
- Incorporating hyperlinks to exhibits contained within a current filing
- Setting up an initial template for each registrant’s Part C that incorporates hyperlinks to all exhibits incorporated by reference
- Ongoing maintenance of Part C exhibits incorporated by reference
- Proofs that incorporate the clickable hyperlinks for review
If you only want to remember one thing from this email, know that FilePoint will take care of all of this for you, with little to no effort on your part.
Please don’t hesitate to reach out us with any questions. We are happy to be a resource.
Please contact firstname.lastname@example.org for assistance with the preparation of Exhibit Hyperlinks.