Completed Initiatives of Interest to
Small Business

• Revisions to Eligibility Requirements for Primary Securities Offerings on Forms S-3 and F-3
  Effective Date:  January 28, 2008
  [Release No. 33-8878 (Dec. 19, 2007);
  Federal Register version (Dec. 27, 2007)]
  See also:  Proposed Rule Release No. 33-8812 (June 20, 2007) and comments.
   
• Smaller Reporting Company Regulatory Relief and Simplification
  Effective Date: February 4, 2008
  [Release No. 33-8876 (Dec. 19, 2007);
  Federal Register version (Jan. 4, 2008)]
  See also:  Proposed Rule Release No. 33-8819 (July 5, 2007) and comments.
   
• Revisions to Rules 144 and 145 (Conforming Version)
  Effective Date:  February 15, 2008
  [Release No. 33-8869 (Dec. 6, 2007);
  Federal Register version (Dec. 17, 2007)]
  See also:  Proposed Rule Release No. 33-8813 (June 22, 2007) and comments.
   
• Exemption of Compensatory Employee Stock Options From Registration Under Section 12(g) of the Securities Exchange Act of 1934
  Effective Date:  December 7, 2007
  [Release No. 34-56887 (Dec. 3, 2007);
  Federal Register version (Dec. 7, 2007)]
  See also:  Proposed Rule Release No. 34-56010 (July 5, 2007) and comments.
   
• Commission 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
  Effective Date:  June 27, 2007
  [Release No. 33-8810 (June 20, 2007);
  Federal Register version (June 27, 2007)]
  See also:  Proposed Rule Release No. 33-8762 (December 20, 2006) and comments.
   
• Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers and Newly Public Companies
  Effective Date: February 20, 2007 (except temporary items as explained in release)
  [Release No. 33-8760 (Dec. 15, 2006);
  Federal Register version (Dec. 21, 2006)]
  See also:  Press Release 2006-210 (Dec. 15, 2006); Proposed Rule Release No. 33-8731 (Aug. 9, 2006) and comments
   
• Amendments to Rule 504 of Regulation D
  Effective Date: April 7, 1999
  [Release No. 33-7644 (Feb. 25, 1999)]
  See also:  Proposed Rule Release No. 33-7541 (May 21, 1998) and comments
   
• Rule 701 - Exempt Offerings Pursuant to Compensatory Arrangements
  Effective Date: April 7, 1999
  [Release No. 33-7645 (February 25, 1999)]
  See also:  Proposed Rule Release No. 33-7511 (Feb. 27, 1998) and comments
   
• Offshore Offers and Sales (Regulation S)
  Effective Date: April 27, 1998 except §§ 249.308, 249.308a, 249.308b, 249.310 and 249.310b (the amendments to Forms 8-K, 10-Q, 10-QSB, 10-K and 10-KSB) will become effective on January 1, 1999
  [Release No. 33-7505 – Part 1; 33-7505 Part 2 (February 17, 1998)]
  See also:  Proposed Rule Release No. 33-7392 (Feb. 20, 1997) and comments
   
• Penalty-Reduction Policy for Small Entities
  Effective Date: March 29, 1997
  [Release No. 33-7408 (March 27, 1997)]
   
• Informal Guidance Program for Small Entities
  Effective Date: March 29, 1997
  [Release No. 33-7407 (March 27, 1997)]
   
• Revision of Holding Period Requirements in Rules 144 and 145
  Effective Date: April 29, 1997
  [Release No. 33-7390 (February 20, 1997)]
   
• Policy Statement: Designation of Small Business Compliance Guides
  Effective Date: date published in Federal Register
  [Release No. 33-7382 (January 22, 1997)]
   
• Exemption for Certain California Limited Issues
  Effective Date: June 10, 1996
  [Release No. 33-7285 (May 1, 1996)]
   
• Relief from Reporting by Small Issuers
  Effective Date: May 9, 1996
  [Release No. 34-37157 (May 1, 1996)]
   
• Additional Small Business Initiatives, including revisions to rules and forms to facilitate financings by small business issuers
  Effective Date: June 3, 1993
  [Release No. 33-6996 (April 28, 1993)]
   
• Small Business Initiatives, including revisions to Regulation A and Rule 504 as well as simplified registration and reporting requirements for small business issuers
  Effective Date: August 13, 1992
  [Release No. 33-6949 (July 30, 1992)]
   

http://www.sec.gov/info/smallbus/sbrules.shtml