Keywords: US Securities and Exchange Commission, SEC, filing deadlines, 2014
In this schedule, we provide an overview of certain US Securities and Exchange Commission filing deadlines in calendar year 2014.
Based on December 31, 2013 fiscal year end. Dates reflect filing deadlines in light of weekends and Federal holidays (Securities Exchange Act Rule 0-3(a)).
| ANNUAL AND QUARTERLY REPORTS | LARGE ACCELERATED FILER | ACCELERATED FILER | NON-ACCELERATED FILER |
| FORM 10-K FOR FISCAL YEAR Ended December 31, 2013* | March 3 | March 17 | March 31 |
| FORM 10-Q FOR FISCAL QUARTER Ended March 31, 2014 | May 12 | May 12 | May 15 |
| FORM 10-Q FOR FISCAL QUARTER Ended June 30, 2014 | August 11 | August 11 | August 14 |
| FORM 10-Q FOR FISCAL QUARTER Ended September 30, 2014 | November 10 | November 10 | November 14 |
Deadlines for Form 10-K and Form 10-Q are set forth in the respective forms.
*Definitive Proxy Statement (DEF 14A): If the Form 10-K incorporates information from the proxy statement, the 10-K must be amended to add incorporated material if the proxy statement is not filed by 120 days after fiscal year end (April 30).
| OTHER FORM TYPES | DATE |
| FORM 3 | Ten days after the individual becomes a reporting person or no later than the effective date of the registration statement if the issuer is registering equity under Section 12 of the Securities Exchange Act for the first time. |
| FORM 4 | Two business days after the transaction date. |
| FORM 5 | February 14 (45 days after fiscal year end). |
| SCHEDULE 13G | February 14 (45 days after calendar year end covering the schedule). |
| SCHEDULE 13D | Ten days after acquisition of more than 5% beneficial ownership; amendments due promptly after material changes. |
| FORM 11-K (Annual Reports for Certain Employee Plans) | Not subject to ERISA: March 31 (90 days after the plan's fiscal year end). Subject to ERISA: June 30 (180 days after the plan's fiscal year end). |
| FORM 20-F (Foreign Private Issuers) | April 30 (four months after fiscal year end). |
| FORM 40-F (Canadian MJDS Issuers) | Same date the issuer's annual report is due to be filed in Canada. |
| FORM 13F (Institutional Investment Managers) | February 14 (45 days after calendar year end) and May 15, August 14 and November 14 (45 days after each of the first three calendar quarters). |
Late Filing Deadlines: Requests for extensions for Forms 10-K, 10-Q, 20-F and 11-K may be made by filing Form 12b-25 by 5:30 p.m. Eastern Time no later than the next business day after the original deadline. Filers may receive an extension of up to 15 days for Forms 10-K, 20-F and 11-K and 5 days for Form 10-Q.
SEC Hours of Operations: EDGAR filings may be made from 6:00 a.m. to 10:00 p.m. Eastern Time on weekdays (excluding Federal holidays). Filings submitted after 5:30 p.m. Eastern Time receive the next business day's filing date (except Section 16 filings and filings pursuant to Rule 462(b), which receive the actual date of filing
Corporate and Securities associates Jessica M. Waller and Stephanie L. Mills assisted in the preparation of this schedule.
Originally published January 31, 2014
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