By: Cydney Posner

Some of you have been asking about the timing of adoption of the changes to the rules on accelerated filers. The SEC has just announced that, at its Dec 14 meeting, it will consider whether to adopt amendments to the "accelerated filer" definition and to the final phase-in of the Form 10-K and Form 10-Q accelerated filing deadlines scheduled to take effect next year.

The SEC will also consider easing the rules for foreign private issuers to go private and amendments to the tender offer best-price rule that would clarify that the rule applies only with respect to the consideration offered for securities tendered and not to employment compensation, severance or other employee benefit arrangements.

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