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Re: hedge_fun post# 6928

Thursday, 02/25/2010 7:05:31 PM

Thursday, February 25, 2010 7:05:31 PM

Post# of 31561

IS POSSIBLE THE 8-K CAN BE DELAYED UNDER THE ACQUISITION CLAUSE!

Question: Is the automatic 71-day extension of time in Item 9.01 of Form 8-K available with respect to dispositions?

Answer: No. The automatic 71-day extension of time in Item 9.01 of Form 8-K is available only with respect to acquisitions, not dispositions. The Division’s Office of the Chief Accountant will continue to address questions regarding dispositions on a case-by-case basis. [April 2, 2008]