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Friday, August 11, 2006 4:23:20 PM
Insider transactions involving small amounts of money and certain transactions such as gifts of shares received from another party are sometimes exempt from the usual Form 4 reporting requirements; therefore, a Form 5 submission is required from an insider who has at least one transaction which was not reported during the year. Form 5 submissions are due to the SEC no later than 45 days after the company's fiscal year ends, or within six months after an insider ends his or her affiliation with the company.
http://www.investopedia.com/terms/f/form5.asp
Interesting. I did not know this......
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