SEC Interpretive Releases

33-11412Application of the Federal Securities Laws to Certain Types of Crypto Assets and Certain Transactions Involving Crypto Assets 33-10751Commission Guidance on Management's Discussion and Analysis of Financial Condition and Results of Operations 34-86721Commission Interpretation and Guidance Regarding the Applicability of the Proxy Rules to Proxy Voting Advice IA-5248Commission Interpretation Regarding Standard of Conduct for Investment Advisers IA-5249Commission Interpretation Regarding the Solely Incidental Prong of the Broker-Dealer Exclusion From the Definition of Investment Adviser IA-4889Proposed Commission Interpretation Regarding Standard of Conduct for Investment Advisers; Request for Comment on Enhancing Investment Adviser Regulation 33-10459Commission Statement and Guidance on Public Company Cybersecurity Disclosures 33-10415Commission Guidance on Pay Ratio Disclosure 33-10402Commission Guidance Regarding Revenue Recognition for Bill-and-Hold Arrangements 33-10403Updates to Commission Guidance Regarding Accounting for Sales of Vaccines and Bioterror Countermeasures to the Federal Government for Placement Into the Pediatric Vaccine Stockpile or the Strategic National Stockpile 34-78102Notice of Proposed Commission Interpretation Regarding Automated Quotations Under Regulation NMS 33-10062Certain Natural Gas and Electric Power Contracts 34-77407Notice of Proposed Commission Interpretation Regarding Automated Quotations Under Regulation NMS 34-75592Interpretation of the SEC's Whistleblower Rules Under Section 21F of the Securities Exchange Act of 1934 33-9850Commission Guidance Regarding the Definition of the Terms "Spouse" and "Marriage" Following the Supreme Court's Decision in United States v. Windsor 34-74936Forward Contracts With Embedded Volumetric Optionality 33-9681Forward Contracts With Embedded Volumetric Optionality 34-72472Application of "Security-Based Swap Dealer" and "Major Security-Based Swap Participant" Definitions to Cross-Border Security-Based Swap Activities; Republication 34-67448Commission Guidance Regarding Definitions of Mortgage Related Security and Small Business Related Security 34-62991Commission Guidance Regarding Auditing, Attestation, and Related Professional Practice Standards Related To Brokers and Dealers 33-9144Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis 33-9106Commission Guidance Regarding Disclosure Related to Climate Change IA-2969Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the Investment Advisers Act of 1940 33-9062ACommission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification 33-8995Modernization of Oil and Gas Reporting 34-58288Commission Guidance on the Use of Company Web Sites 33-8810Commission Guidance Regarding Management's Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934 34-54165Commission Guidance Regarding Client Commission Practices Under Section 28(e) of the Securities Exchange Act of 1934 33-8642Commission Guidance Regarding Accounting for Sales of Vaccines and Bioterror Countermeasures to the Federal Government for Placement Into the Pediatric Vaccine Stockpile or the Strategic National Stockpile 34-52635Commission Guidance Regarding Client Commission Practices Under Section 28(e) of the Securities Exchange Act of 1934 33-8565Commission Guidance Regarding Prohibited Conduct in Connection with IPO Allocations 33-8422Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1 33-8350Commission Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations 34-48795Commission Guidance on Rule 3b-3 and Married Put Transactions 34-47910Books and Records Requirements for Brokers and Dealers Under the Securities Exchange Act of 1934 34-47806Electronic Storage of Broker-Dealer Records 33-8107Commission Guidance on the Application of Certain Provisions of the Securities Act of 1933, the Securities Exchange Act of 1934, and Rules Thereunder to Trading in Security Futures Products 34-45194Commission Guidance on the Scope of Section 28(e) of the Exchange Act 33-8005ACalculation of Average Weekly Trading Volume Under Rule 144 and Termination of a Rule 10b5-1 Trading Plan 33-8004Bookkeeping Services Provided by Auditors To Audit Clients in Emergency or Other Unusual Situations 33-7985Application of the Electronic Signatures in Global and National Commerce Act To Record Retention Requirements Pertaining to Issuers Under the Securities Act of 1933, Securities Exchange Act of 1934 and Regulation S-T 34-44238Commission Guidance to Broker-Dealers on the Use of Electronic Storage Media Under the Electronic Signatures in Global and National Commerce Act of 2000 With Respect to Rule 17a-4(f)34-43069Commission Guidance on Mini-Tender Offers and Limited Partnership Tender Offers 34-42728Use of Electronic Media IC-24083Interpretive Matters Concerning Independent Directors of Investment Companies 33-7609Frequently Asked Questions About the Statement of the Commission Regarding Disclosure of Year 2000 Issues and Consequences by Public Companies 33-7558Statement of the Commission Regarding Disclosure of Year 2000 Issues and Consequences by Public Companies, Investment Advisers, Investment Companies, and Municipal Securities Issuers IA-1732Interpretation of Section 206(3) of the Investment Advisers Act of 1940 34-39829Confirmation and Affirmation of Securities Trades; Matching 33-7516Statement of the Commission Regarding Use of Internet Web Sites to Offer Securities, Solicit Securities Transactions or Advertise Investment Services Offshore 33-7288Use of Electronic Media by Broker-Dealers, Transfer Agents, and Investment Advisers for Delivery of Information; Additional Examples Under the Securities Act of 1933, Securities Exchange Act of 1934, and Investment Company Act of 1940 33-7233Use of Electronic Media for Delivery Purposes 33-7190Problematic Practices Under Regulation S 33-7049Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others 34-31661Registration of Successors to BrokerDealers and Investment Advisers 33-6900Limited Partnership Reorganizations and Public Offerings of Limited Partnership Interests 33-6835Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures IA-1092Applicability of the Investment Advisers Act to Financial Planners, Pension Consultants, and Other Persons Who Provide Investment Advisory Services as a Component of Other Financial Services IA-770Applicability of the Investment Advisers Act to Financial Planners, Pension Consultants, and Other Persons Who Provide Investment Advisory Services as a Component of Other Financial Services 34-17111Regulation of Transfer Agents.34-15292Division of Investment Management's Interpretive Positions Relating to Rule 13f-1 and Related Form 13F 34-10429Guidelines for Control Locations for Foreign Securities Pursuant to Subparagraphs (c)(4) and (c)(7) of Rule 15c3-3 Under the Securities Exchange Act of 1934 33-5347Guidelines As to the Applicability of Federal Securities Laws to Offers and Sales of Condominiums or Units in a Real Estate Development 33-5211Multi-level Distributorships and Pyramid Sales Plans 33-4298Statement of the Commission as to the applicability of theFederal securities laws to real estate investment trusts