SEC Cybersecurity Disclosure Rule
Incident Disclosure: Form 8-K Item 1.05

SEC Cybersecurity Disclosure Rule SEC-SAFE-HARBOR: Limited Safe Harbor for Item 1.05 Late Filings

Untimely filing of Item 1.05 8-K does not result in loss of Form S-3 short-form registration eligibility, and Section 10(b)/Rule 10b-5 liability attaches only for materially misleading statements, not for omissions during the 4-day window; however, no broader safe harbor exists from Section 11 or other liability for incorrect disclosures.

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