SEC Releases CFI Update
October 19, 2026
The SEC has updated its corporation finance interpretations (CFIs) on the following topics:
- Securities Act rules — (1) new Question 240.19 on the calculation of a registration fee for a securities offering under a defined contribution plan and (2) new Questions 271.28–.29 on the registration exemption from granting “compensatory awards, including restricted stock, stock options and restricted stock units.”
- Securities Act forms — Revised Questions 126.14 and 126.19, and new Questions 126.46–.47, related to registration on Form S-8.
- Exchange Act Section 16 and related rules and forms— New Question 135.05 on the filing deadline for a Form 4.
For more information, see the CFI page on the SEC’s Web site.