Utah Admin. Code R590-70-5 - Forms - Incorporation by Reference, Summaries and Omissions
(1)
(a)
Information required by any item of Form A, Form B, Form D, Form E, or Form F
may be incorporated by reference in answer or partial answer to any other
item.
(b) Information contained in
any financial statement, annual report, proxy statement, statement filed with a
governmental authority, or any other document may be incorporated by reference
in answer or partial answer to any item of Form A, Form B, Form D, Form E, or
Form F, provided the document is filed as an exhibit to the
statement.
(c) An excerpt of a
document may be filed as an exhibit if the document is extensive.
(d) A document currently on file with the
department that was filed within three years need not be attached as an
exhibit.
(e) A reference to
information contained in an exhibit or in a document already on file with the
department shall:
(i) clearly identify the
material; and
(ii) specifically
indicate that the material is to be incorporated by reference in answer to the
item.
(f) Matter may not
be incorporated by reference if incorporating by reference makes the statement
incomplete, unclear, or confusing.
(2)
(a)
When an item requires a summary or outline of the provisions of any document,
only a brief statement of the document's pertinent provisions shall be
summarized or outlined.
(b) The
summary or outline may incorporate by reference parts of any exhibit or
document currently on file with the commissioner that:
(i) was filed within three years;
and
(ii) may be qualified in its
entirety by the incorporated reference.
(c) When two or more documents required to be
filed as exhibits are substantially identical in all material respects, except
for the parties to the document, the dates of execution, or other details, a
copy of only one of the documents need be filed.
(d) The document referenced in Subsection
(2)(b) to be filed shall be accompanied by a schedule that:
(i) identifies the omitted documents;
and
(ii) provides material details
regarding the differences between the documents.
Notes
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