SEC Cybersecurity Disclosure Rule SECCYB-1: Material Cybersecurity Incident 4-Business-Day Disclosure (Item 1.05)

Per SEC Item 1.05 Form 8-K Cybersecurity Incident Disclosure Rule: disclosure of material cybersecurity incidents. Requirements include (a) Material Cybersecurity Incident 4-Business-Day Disclosure on Form 8-K Item 1.05 within 4 business days of materiality determination + (b) Materiality Determination Without Unreasonable Delay + (c) Materiality Standard (Quantitative + Qualitative) considering nature + scope + timing + impact + (d) National Security/Public Safety Delay per Attorney General determination + (e) Amendment Obligation for Previously Undetermined Information + (f) integrate with broader incident response + materiality processes.