Phoenix Associates Land Syndicate (fka PBLSQ)

[Time To Roll]

The only references I can find for the 120 day rule;

http://www.ffhsj.com/cmemos/020918_sarb_10k_10q.htm

Financial Statement Schedules due 30 Days After Form 10-K Deadline. Under current rules, financial statement schedules required in the Form 10-K by Article 12 of Regulation S-X may be filed by amendment within 120 days of the end of the company's fiscal year. As amended, these schedules may be filed within 30 days of the then-existing deadline for the Form 10-K.

No Change Made to Deadline for Proxy Statement. The proxy statement or information statement for the election of directors may still be filed within 120 days after the end of the fiscal year. Notwithstanding the accelerated Form 10-K deadline, relevant sections of the proxy statement filed within 120 days after the end of the fiscal year can be incorporated by reference into the Form 10-K. However, consistent with current rules, if an issuer files its Form 10-K under the accelerated deadline and at that time desires to have a Securities Act registration statement declared effective, the issuer would be required to either file the proxy statement early or include in the registration statement or Form 10-K the items that would have been incorporated by reference into the Form 10-K from the proxy statement.