On August 26, 2020, the SEC announced amendments to Regulation S-K. The changes are intended to modernize disclosure requirements in Item 101 (description of business), Item 103 (legal proceedings), and Item 105 (risk factors). The press release, highlights, and final rule can be found HERE. The amendments will be effective 30 days after publication in the Federal Register. Please contact any member of YHB’s financial institution team for more details.