SEC Cybersecurity Disclosure Rule 1.05(a): Form 8-K Item 1.05(a): report a material cybersecurity incident within four business days of the materiality determination

If the registrant experiences a cybersecurity incident that it determines to be material, file a Form 8-K under Item 1.05 describing the material aspects of the nature, scope and timing of the incident and its material impact or reasonably likely material impact on the registrant, including its financial condition and results of operations. The report is due within four business days after the registrant determines it has experienced a material cybersecurity incident (General Instruction B.1). Specific or technical information about the planned response, the registrant's cybersecurity systems, related networks and devices, or potential vulnerabilities need not be disclosed in detail that would impede response or remediation (Instruction 4). Resolution of the incident before filing, for example by a ransomware payment, does not remove the obligation (C&DI 104B.06).