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#1424299 - 08/04/10 07:32 PM SOX - Accelerated Filer question
WonderWoman Offline
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How long is someone considered an Insider after they resign or retire? My memory is thinking 6 months? but I could be off.
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#1426732 - 08/10/10 05:56 PM Re: SOX - Accelerated Filer question WonderWoman
WonderWoman Offline
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*bump* ?

or does anyone have a contact at the SEC they could PM me?
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#1426762 - 08/10/10 06:18 PM Re: SOX - Accelerated Filer question WonderWoman
Kathleen O. Blanchard Offline

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#1426841 - 08/10/10 07:13 PM Re: SOX - Accelerated Filer question Kathleen O. Blanchard
WonderWoman Offline
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I read that - but it talks about transactions. It has been a year since our retired Director's last transaction.

A transaction(s) following the cessation of director or officer status shall be subject to section 16 of the Act only if :

1. Executed within a period of less than six months of an opposite transaction
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#1426927 - 08/10/10 08:31 PM Re: SOX - Accelerated Filer question WonderWoman
Kathleen O. Blanchard Offline

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If their transactions are no longer subject to the rule, they are no longer an insider.
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#1439084 - 09/03/10 06:07 PM Re: SOX - Accelerated Filer question Kathleen O. Blanchard
WonderWoman Offline
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If you determine you are an Accelerated filer as of 06/30/10, when do you need the auditor attestation on internal controls?

Your annual report 12/31/10? or not until 2011?

I believe to read the law to mean 12/31/10. "If all of the criteria are met, then the registrant has entered accelerated filer status and the due dates for the annual report for that fiscal year and all subsequent quarterly and annual reports are accelerated".

But there is some confusion. Is there anywhere that states this fact specifically?
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