Appendix EE

Pension Benefit Guaranty Corporation


Pension Benefit Guaranty Corporation (PBGC)

Response to House Committee on Oversight and Government Reform request dated December 8, 2017

Updated: December 22, 2017

 Guidance 

Type Brief Description Date Issued/Updated Issuing Agency Considered Significant? Provided to OIRA? Submission Title Submission Date Congress and GAO Reviewed? Submission Title Submission Date RRTF Reviewed? FR Citation Hyperlink RIN Other ID #

Premium Penalty Relief; 

Alternative Premium Funding 

Target Election Relief

Policy 

Statement

Provides relief from certain premium penalties and 

in certain situations involving alternative premium 

funding target elections.

09/2011 PBGC No No No N/a N/a Yes 76 FR 57082 https://www.pbgc.gov/sites/default/fil

es/legacy/docs/2011-23692.pdf N/a

Premium Changes Based on 

Recharacterization of 

Contributions

Policy 

Statement

Addresses PBGC’s policy on accepting and 

responding to amended premium filings based on 

recharacterization of contributions.

12/2011 PBGC No No No N/a N/a Yes 76 FR 79714 https://www.pbgc.gov/sites/default/fil

es/legacy/docs/2011-32804.pdf N/a

Premium Penalty Relief for 

Certain Delinquent Plans

Policy 

Statement

Announces a limited window for covered plans that 

have never paid required premiums to pay past-due 

premiums without penalty.

02/2012 PBGC No No No N/a N/a Yes 77 FR 6675 https://www.pbgc.gov/sites/default/fil

es/legacy/docs/2012-3054.pdf N/a

PBGC Extension of ERISA 

section 4010 Reporting 

Deadline

Technical 

Update

Grants an automatic one-day extension for 

reporting by controlled groups whose 105-day 

reporting period includes February 29, 2008.

02/2008 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-08-1-

pbgc-extension-erisa-section-4010-

reporting-deadline

N/a Technical Update 08-1

Extension of ERISA section 

4010 Reporting Deadline

Technical 

Update

Waives reporting of missed quarterly contributions 

for plan years beginning in 2008 for certain small 

employers.

03/2008 PBGC No Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-08-2-

waiver-small-employer-reportingmissed-quarterly

N/a Technical Update 08-2

Waiver of Certain Reporting 

Requirements under ERISA 

Section 4010 for Controlled 

Groups with Aggregate Plan 

Underfunding Not Exceeding 

$15 Million

Technical 

Update

Waives annual financial and actuarial reporting 

under ERISA section 4010 in certain cases for 

controlled groups with aggregate plan 

underfunding of $15 million or less for information 

years beginning in 2008.

12/2008 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-08-3-

waiver-certain-reporting-requirementsunder-erisa

N/a Technical Update 08-3

ERISA section 4010 reporting; 

Alternative form-of-payment 

assumption for determining 

benefit liabilities

Technical 

Update

Provides that, for information years starting on or 

after January 1, 2008, filers may determine benefit 

liabilities using the form-of-payment assumption 

described in § 4044.51 of PBGC's regulation on 

Allocation of Assets in Single-Employer Plans (29 

CFR part 4044). 

03/2009 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-09-2-

erisa-section-4010-reportingalternative-form-payment

N/a Technical Update 09-2

Effect of MAP-21 on 4010 

Reporting

Technical 

Update

Provides guidance on the effect of MAP-21 on 

annual financial and actuarial reporting under 

section 4010 of ERISA and part 4010 of PBGC’s 

regulations.

09/2012 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-12-2-

effect-map-21-4010-reporting

N/a Technical Update 12-2

Effect of HATFA on 4010 

Reporting

Technical 

Update

Provides guidance on the effect of HATFA on annual 

financial and actuarial information reporting under 

section 4010 of ERISA and part 4010 of PBGC's 

regulations.

10/2014 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-14-2-

effect-hatfa-4010-reporting

N/a Technical Update 14-2

Reportable Events; FundingRelated Determinations for 

Threshold Test, Waivers, and 

Extensions; Effect of the 

Pension Protection Act of 

2006; Guidance for 2009 Plan 

Years

Technical 

Update

Provides that for purposes of the reportable events 

regulation, a plan's unfunded vested benefits 

(UVBs) and the value of its assets and vested 

benefits are determined for a plan year beginning 

in 2009 in the same manner as for premiums for 

the preceding plan year. It also provides options for 

applying the "Form 1 extension" for plan years 

beginning in 2009.

01/2009 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-09-1-

reportable-events-funding-relateddeterminations

N/a Technical Update 09-1

Reportable Events; Missed 

Quarterly Contributions; 

Reporting Relief for Small 

Plans; Guidance for 2009 Plan 

Years

Technical 

Update

Provides that for purposes of the reportable events 

regulation, if a required quarterly contribution for 

the 2009 plan year is not timely made to a plan, and 

the failure to make the contribution is not 

motivated by financial inability, the reporting 

requirement under § 4043.25 of the reportable 

events regulation - (1) is waived if the plan has 

fewer than 25 participants for the prior plan year, 

and (2) if the plan has at least 25 but fewer than 

100 participants for the prior plan year, will be 

considered satisfied if a simplified notice is filed 

with PBGC by the time the first missed-quarterly 

reportable event report for the 2009 plan year 

would otherwise be due.

04/2009 PBGC No Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-09-3-

reportable-events-missed-quarterlycontributions

N/a Technical Update 09-3

Reportable Events; FundingRelated Determinations; 

Missed Quarterly 

Contributions; Guidance for 

2010 Plan Years

Technical 

Update

Provides guidance for plan years beginning in 2010 

on compliance with the reportable events 

requirements of section 4043 of ERISA and PBGC's 

regulation on Reportable Events and Certain Other 

Notification Requirements (29 CFR part 4043).

11/2009 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-09-4-

reportable-events-funding-relateddeterminations-missed

N/a Technical Update 09-4

Page 1 of 3
Pension Benefit Guaranty Corporation (PBGC)

Response to House Committee on Oversight and Government Reform request dated December 8, 2017

Updated: December 22, 2017

 Guidance 

Type Brief Description Date Issued/Updated Issuing Agency Considered Significant? Provided to OIRA? Submission Title Submission Date Congress and GAO Reviewed? Submission Title Submission Date RRTF Reviewed? FR Citation Hyperlink RIN Other ID #

Reportable Events; FundingRelated Determinations; 

Missed Quarterly 

Contributions; Guidance for 

2011 Plan Years

Technical 

Update

Provides guidance for plan years beginning in 2011 

on compliance with the reportable events 

requirements of section 4043 of ERISA and PBGC's 

regulation on Reportable Events and Certain Other 

Notification Requirements (29 CFR part 4043).

12/2010 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-10-4-

reportable-events-funding-relateddeterminations-missed

N/a Technical Update 10-4

Reportable Events; FundingRelated Determinations; 

Missed Quarterly 

Contributions; Guidance for 

2012 Plan Years

Technical 

Update

Provides guidance for plan years beginning in 2012 

on compliance with the reportable events 

requirements of section 4043 of ERISA and PBGC’s 

regulation on Reportable Events and Certain Other 

Notification Requirements (29 CFR part 4043).

12/2011 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-11-1-

reportable-events-funding-relateddeterminations-missed

N/a Technical Update 11-1

Reportable Events; FundingRelated Determinations; 

Missed Quarterly 

Contributions; Guidance for 

Plan Years after 2012

Technical 

Update

Provides guidance for plan years beginning after 

2012 on compliance with the reportable events 

requirements of section 4043 of ERISA and PBGC's 

regulation on Reportable Events and Certain Other 

Notification Requirements (29 CFR part 4043).

01/2013 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-13-1-

reportable-events-funding-relateddeterminations-missed

N/a Technical Update 13-1

Technical Update 17-1: Active 

Participant Reduction 

Reportable Events

Technical 

Update

Provides guidance on compliance with the active 

participant reduction event requirements of section 

4043(c)(3) of ERISA and PBGC’s regulation on 

Reportable Events and Certain Other Notification 

Requirements (29 CFR part 4043.23(a)).

09/2017 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-17-1-

active-participant-reduction-reportableevents

N/a Technical Update 17-1

Multiemployer Plans - 

Clarification of Schedule R 

(Form 5500) Instructions and 

Partial Reporting Relief for 

2009

Technical 

Update

Clarifies the Line 14 Instructions for the Schedule R 

(Form 5500) and provides partial reporting relief for 

completing Line 14 for the 2009 plan year.

06/2010 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-10-1-

multiemployer-plans-clarificationschedule-r-form-5500

N/a Technical Update 10-1

Variable Rate Premiums; 

Alternative Premium Funding 

Target Elections; Box 5 Relief

Technical 

Update

Provides relief to plans that intended to elect to use 

the alternative premium funding target to calculate 

the variable rate premium (VRP) but did not check 

Box 5 on the comprehensive premium filing, if 

certain conditions are met and the plan notifies 

PBGC.

06/2010 PBGC No Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-10-2-

variable-rate-premiums-alternativepremium-funding

N/a Technical Update 10-2

Effect of MAP-21 on PBGC 

Premiums

Technical 

Update

Provides guidance on the effect of the Moving 

Ahead for Progress in the 21st Century Act (MAP21) on PBGC premiums.

08/2012 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-12-1-

effect-map-21-pbgc-premiums

N/a Technical Update 12-1

Effect of HATFA on PBGC 

Premiums

Technical 

Update

Provides guidance on the effect of the Highway and 

Transportation Funding Act of 2014 (HATFA) on 

PBGC premiums.

09/2014 PBGC No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-14-1-

effect-hatfa-pbgc-premiums

N/a Technical Update 14-1

Minimum Lump Sum 

Assumptions for SingleEmployer Plans that 

Terminate in a Plan Year 

Beginning On or After January 

1, 2008

Technical 

Update

For plans that terminate on or after the effective 

date of certain amendments to the law as enacted 

by the Pension Protection Act of 2006 ("PPA 2006"), 

provides guidance on how to apply the PPA 2006 

changes in the interest rate and mortality table 

used in calculating minimum lump sum amounts.

12/2008 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-08-4-

minimum-lump-sum-assumptionssingle-employer-plans

N/a Technical Update 08-4

Simplified Methods for 

Applying the Requirement to 

Disregard Benefit Reductions 

in Determining Withdrawal 

Liability - Multiemployer 

Pension Plans - Pension 

Protection Act of 2006

Technical 

Update

Provides guidance on simplified methods for the 

application of the statutory requirement that 

multiemployer plans in critical status disregard 

certain benefit reductions in determining the plan's 

unfunded vested benefits for purposes of 

determining an employer's withdrawal liability 

under section 4201 of ERISA.

07/2010 PBGC Yes Yes No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/tu/technical-update-10-3-

simplified-methods-applyingrequirement-disregard

N/a Technical Update 10-3

Electronic Direct Deposit: 

Your Safest Way to Get Your 

Money

FAQs FAQs about the electronic direct deposit option for 

receipt of pension benefit payments by PBGC. 07/2009 PBGC No No No N/a N/a Yes https://www.pbgc.gov/sites/default/fil

es/legacy/docs/directdposit.pdf N/a Publication PBGC PS-11

Single-Employer Plans: Your 

Guaranteed Pension FAQs

FAQs about the single-employer insurance program 

and how a participant's pension may be affected by 

PBGC guarantee limitations.

___ / 12/2016 PBGC No No No N/a N/a Yes

https://www.pbgc.gov/wr/benefits/gua

ranteed-benefits/your-guaranteedpension

N/a

Your PBGC Benefit Options FAQs FAQs about benefit choices currently available to 

participants who are not yet retired. 05/2002 / 03/2014 PBGC No No No N/a N/a Yes https://www.pbgc.gov/wr/benefits/pay

ments/your-pbgc-benefit-options N/a

File PBGC Premiums Online 

with "My Plan Administration 

Account"

FAQs

FAQs about PBGC's secure, web-based application, 

"MyPAA," that enables pension plan administrators 

and other practitioners to electronically submit 

premium filings and payments to PBGC.

06/2015 PBGC No No No N/a N/a Yes https://www.pbgc.gov/sites/default/fil

es/legacy/docs/MyPAA10.pdf N/a

Page 2 of 3
Pension Benefit Guaranty Corporation (PBGC)

Response to House Committee on Oversight and Government Reform request dated December 8, 2017

Updated: December 22, 2017

 Guidance 

Type Brief Description Date Issued/Updated Issuing Agency Considered Significant? Provided to OIRA? Submission Title Submission Date Congress and GAO Reviewed? Submission Title Submission Date RRTF Reviewed? FR Citation Hyperlink RIN Other ID #

Risk Mitigation & Early 

Warning Q&A FAQs FAQs about PBGC's updated risk mitigation and early warning program. 05/2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/prac/riskmigration/faq N/a

Kline-Miller Multiemployer 

Pension Reform Act of 2014 

(MPRA) FAQs

FAQs FAQs about MPRA. 2015 / 07/2017 PBGC No No No N/a N/a Yes

https://www.pbgc.gov/prac/pg/mpra/k

line-miller-multiemployer-pensionreform-act-of-2014-faqs

N/a

Multiemployer Insurance 

Program Facts FAQs General information (in Q&A format) about PBGC's 

multiemployer insurance program. ___ / 05/2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/about/factsheet

s/page/multi-facts N/a

Multiemployer Plan 

Insolvency & Benefit 

Payments FAQs

FAQs FAQs about insolvency of multiemployer plans and 

payment of benefits thereunder. 2015 (estimate) PBGC No No No N/a N/a Yes https://www.pbgc.gov/about/factsheet

s/page/plan-insolvency N/a

Multiemployer Insolvent Plan 

Administrative Expense FAQs FAQs FAQs about administrative expenses of insolvent 

multiemployer plans. 2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/prac/multiempl

oyer/faqs N/a

Partition Regulation FAQs FAQs

FAQs about the interim final rule to implement 

provisions of MPRA that prescribe the statutory 

conditions and notice requirements for PBGC to 

approve a partition of a troubled multiemployer 

plan.

06/2015 PBGC No No No N/a N/a Yes https://www.pbgc.gov/prac/pg/mpra/p

artition-regulation-faqs N/a

Partition FAQs for 

Practitioners FAQs FAQs about partitions of multiemployer plans. 2015 (estimate) / 07/2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/prac/pg/mpra/partition-faqs-for-practitioners N/a

Finding a Lost Pension General 

Information

Provides advice on how a member of the public can 

plan and conduct his/her search for a "lost" 

pension, based on the experience of pension 

counselors.

04/2013 PBGC No No No N/a N/a Yes https://www.pbgc.gov/sites/default/fil

es/finding-a-lost-pension.pdf N/a PBGC Publication 1012

Qualified Domestic Relations 

Orders (QDROs) and PBGC

General 

Information

Provides general information to attorneys and 

other pension professionals on submitting domestic 

relations orders to PBGC after PBGC becomes 

trustee of a terminated pension plan. It also 

provides general information on the procedures 

PBGC follows to determine whether an order is a 

qualified domestic relations order (QDRO) for 

purposes of paying benefits under Title IV of the 

Employee Retirement Income Security Act of 1974, 

as amended (ERISA).

1997 / 10/2015 PBGC No No No N/a N/a Yes https://www.pbgc.gov/sites/default/fil

es/legacy/docs/QDRO.pdf N/a PBGC Publication 100

Your Right to Appeal General 

Information

Provides general information about how to file an 

appeal of a PBGC determination. 10/2016 PBGC No No No N/a N/a Yes https://www.pbgc.gov/sites/default/fil

es/legacy/docs/yourrighttoappeal.pdf N/a Publication PBGC PS-02

Federal Pension Insurance 

Guide for Small Business

General 

Information

Provides general information about PBGC's 

requirements to sponsors and administrators of 

defined benefit pension plans.

10/2009 PBGC No No No N/a N/a Yes https://www.pbgc.gov/sites/default/fil

es/legacy/docs/smallbusinessguide.pdf N/a PBGC Publication 1008

A Predictable Secure Pension 

for Life: Defined Benefit 

Pensions

General 

Information

Offers an explanation of traditional defined benefit 

pension plans insured by PBGC: what they are, how 

they operate, and the rights and options of the 

workers covered by them.

01/2000 PBGC No No No N/a N/a Yes

https://www.pbgc.gov/sites/default/fil

es/legacy/docs/A_Predictable_Secure_

Pension_for_Life.pdf

N/a PBGC Publication 1007

PBGC-Plan Sponsor Pilot 

Mediation Project Statement

General 

Information Describes PBGC's pilot mediation program. 10/2017 PBGC No No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/pbgc-plan-sponsor-pilotmediation-project

N/a

PBGC Insurance Coverage General 

Information

Provides general information about how to request 

a coverage determination from PBGC. 09/2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/prac/otherguidance/insurance-coverage N/a

PBGC FOIA Guide General 

Information

Provides information about how to request 

materials from the PBGC under the Freedom of 

Information Act.

____ / 11/01/2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/about/pg/foote

r/foia N/a

Information Quality 

Guidelines

General 

Information

Provides information about the Information Quality 

program at the PBGC in accordance with OMB 

guidance issued on 02/22/2002.

09/2017 PBGC No No No N/a N/a Yes

https://www.pbgc.gov/prac/otherguidance/information-qualityguidelines

N/a

Multiemployer Benefit 

Guarantees

General 

Information

General information about the legal limitations on 

PBGC's guarantee of multiemployer plan benefits. ___ / 02/2017 PBGC No No No N/a N/a Yes

https://www.pbgc.gov/prac/multiempl

oyer/multiemployer-benefitguarantees

N/a

Multiemployer Premiums General 

Information

General information about multiemployer plan 

premiums. ___ / 7/2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/prac/multiempl

oyer/multiemployer-premiums N/a

Withdrawal Liability General 

Information

General information about withdrawal liability in 

multiemployer plans. ___ / 1/2017 PBGC No No No N/a N/a Yes https://www.pbgc.gov/prac/multiempl

oyer/withdrawal-liability N/a

Blank fields and date column entries reading "___" reflect limitations on the information that we were able to ascertain at the time of our submission. We will supplement this response, and correct any inadvertent errors, if we learn of additional responsive information or documents. 

Comments:

"N/a": Not applicable

Page 3 of 3
Appendix FF 

Postal Regulatory Commission

Appendix GG

Railroad Retirement Board 
UNITED STATES OF AMERICA 

RAILROAD RETIREMENT BOARD 

844 NORTH RUSH STREET 

CHICAGO, ILLINOIS 60611-2092 

BOARD MEMBERS: 

(VA CANT), CHA.IRMA 

WALTERA BARROWS, LABOR MEMBER 

STEVEN]. ANTHONY, MANAGEME T MEMBER 

The Honorable Trey Gowdy, Chairman 

Committee on Oversight and Government Reform 

2157 Rayburn House Office Building 

Washington, DC 20215-6143 

Dear Chairman Gowdy: 

December 22, 2017 

This responds to your letter of December 8, 2017 in which you requested that the 

Railroad Retirement Board (RRB) provide a list of guidance documents issued by the 

Agency between January 1, 2008 and the present. 

The attached spreadsheet sets forth a list of 71 guidance documents issued by the RRB 

during the relevant period. The spreadsheet also contains the title, description, date of 

issuance, and other requested information relating to each guidance document. 

We trust that the information provided is responsive to your request. 

Sincerely, 

Walter A. Barrows 

Labor Member 

Steven J. Anthony 

Management Member 
2 

cc: 

Hon. Mark Meadows, Chairman 

Subcommittee on Government Operations 

Hon. Jim Jordan, Chairman 

Subcommittee on Healthcare, Benefits and Administrative Rules 

Hon. Gary J. Palmer, Chairman 

Subcommittee on Intergovernmental Affairs 

Hon. Blake Farenthold, Chairman 

Subcommittee on the Interior, Energy and Environment 

Hon. Elijah E. Cummings, Ranking Member 

Committee on Oversight and Government Reform 

Hon. Gerald E. Connolly, Ranking Member 

Subcommittee on Government Operations 

Hon. Raja Krishnamoorthi, Ranking Member 

Subcommittee on Healthcare, Benefits and Administrative Rules 

Hon. Val Butler Demings, Ranking Member 

Subcommittee on Intergovernmental Affairs 

Hon. Stacy E. Plaskett, Ranking Member 

Subcommittee on the Interior, Energy and Environment 

@ 

Printed on recycled paper 
Title Form of Guidance Subject 

Continued Property Award Payment 

L-2008-03 legal Opinion After Death of Employee 

Disability Due to Drug or Alcohol Abuse -

L-2008-06.l Legal Opinion Additional Opinion 

last Pre-Retirement Employment Work 

L-2008-10 Legal Opinion Deductions and Seasonal Employment 

NUMIDENT as Proof of Age; EL-2009-03 legal Opinion Government 

Reopening Current Connection 

l-2009-04 Legal Opinion Determinations 

Classification of Contractor Systems 

L-2009-11 legal Opinion Interacting with RRB lnformaion Systems 

NUMIDENT as Proof of Age for Applicants 

L-2009-12 legal Opinion not Yet Age 60; E-Government 

Protected Filing Date for Railroad 

Retirement and Survivior's Improvement 

L-2009-13 Legal Opinion Act of 2001 Eligible Employees 

Request for legal Opinion of 20 CFR 

L-2009-16 legal Opinion 211 .16(b)(2)(i) and (b)(2)(iv) 

Request for Legal Opinion on Definition 

L-2009-17 legal Opinion of Federal Tax Information (FTI) 

Effective Date of Full Retirement Age in 

L-2010-02 legal Opinion Disability Work Deduction Cases 

Allocation of Employer Contributions to 

RUI Administration Fund; Administration 

L-2010-03 Legal Opinion Expenses Under the RUIA 

L-2010-08 legal Opinion Calculation of Partition Payment 

National Railroad Retirement Investment 

L-2011-05 legal Opinion Trust - Fiduciary 

Modification of Factors Determining 

L-2011-06 legal Opinion Waiver of All or a Portion of RRB lien 

Middle Class Tax Relief and Job Creation 

L-2012-11 legal Opinion Act of 2012; Cost Accounting Code 

Issue Date 

Feb. 27, 2008 

Sep. 9, 2008 

May. !, 2008 

Feb. 3, 2009 

Mar. 2, 2009 

Jun. 15, 2009 

Jul. 13, 2009 

Jul. 17, 2009 

Nov. 3, 2009 

Dec. 15, 2009 

Apr. 6, 2010 

Jun. 10, 2010 

Sep. 7, 2010 

Jun. 8, 2011 

Jul. 22, 2011 

Apr. 11, 2012 

OGC 

Issuing Component Indications Citations and Links 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not found in Federal Regulations nor receive R!Ns. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database . Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RlNs. Legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion databa se, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Ta sk Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force . 

Legal Opinions are not submitted for review to 

01RA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OlRA, Co ngress or GAO and are not subject to 

the Regulatory Reform Task Force. 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, d irect links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RIN s. legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database . Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. to legal opi nions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive R\Ns. Legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Ta sk Fo rce . to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not su bmitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RINs. Lega l Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 
l-2012-22 legal Opinion Appropriations - ARRA Funds 

Oversight by the Railroad Retirement 

Board of the National Railroad 

l-2012-35 legal Opinion Retirement Investment Trust 

l-2012-36 legal Opinion Medicare Premium Obligation 

Medicare Premium Accounting; 

l-2012-36.1 legal Opinion Appropriations 

Crediting Lost Investment Opportunity 

l-2012-40 legal Opinion Interest; Financial Interchange 

Acceptable Medical Sources in Disability 

l-2013-06 Legal Opinion Claims 

Field Operations Manual; Male Souses 

l-2013-18 Legal Opinion with Child In Care - Dependency 

l-2013-31 legal Opinion Transgender Policy 

Vested Dual Benefits; lapse in 

l-2013-33 legal Opinion Appropriations 

Reductions to Supplemental Annuities for 

l-2014-02 legal Opinion 401(k) Distributions 

l-2014-26 legal Opinion Contributions Under the RUIA 

Crediting Service Months Due to 

l-2014-31 Legal Opinion Vacation Pay 

Same-Sex Marriage/Common law 

l-2015-03 Legal Opinion Marriage 

l-2015-03.1 Legal Opinion Same-Sex Marriage 

l-2015-16 Legal Opinion FY17 Transit Benefit Program 

Current Connection and Occupational 

l-2015-27 legal Opinion Disability Annuities 

Jun. 29, 2012 

Oct. 4, 2012 

Oct. 18, 2012 

Nov. 26, 2012 

Nov. 9, 2012 

Mar. 4, 2013 

Aug. 13, 2013 

Sep. 20, 2013 

Oct. 11, 2013 

Jan. 13, 2014 

May. 28, 2014 

Jun. 13, 2014 

Jan. 28, 2015 

Aug. 14, 2015 

May. 29, 2015 

Jul. 17, 2015 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of Genera l 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

Legat Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database . Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - use rs must first go through RRB.gov. 

legal Opinions are not found In Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text sea rchable legal Opinion Database . Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database . Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congre ss or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OJRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force_ 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force_ 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Fede ral Regulations nor re ceive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

lega l Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to lega l opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text sea rchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

secu rity agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulatio ns nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text sea rchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

l egal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database . Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 
l-2015-31 Legal Opinion 

l -2015-43 Legal Opinion 

l -2015-48 Legal Opinion 

l-2015-54 Legal Opinion 

l -2016-04 Legal Opinion 

L-2016-13 Legal Opinion 

l -2016-15 Legal Opinion 

l -2016-20 Legal Opinion 

L-2016-23 Legal Opinion 

l -2016-33 Legal Opinion 

l-2016-39 legal Opinion 

l-2016-51 legal Opinion 

l -2016-53 legal Opinion 

l-2016-55 Lega l Opinion 

l-2017-03 lega l Opinion 

l -2017-04 legal Opinion 

OMB Statistical Policy Directive 1 

Legal Review, Proposed Amendment of 

20 CFR 220.45 

Payment of Same-Sex Benefits for 

Applications Based Upon Common Law 

Marriage 

Underpayment Classification for RRA 

Improper Payment Reporting 

State of Texas Common Law Marriage Pro 

Extension of Worker's Compensation/Pub 

Amendment of 20 CFR Part 367 - legal Re 

Medical Evidence Requirements - Review 

of Proposed Amendment to Regulation 

Underpayment Classification for RUIA 

Improper Payment Reporting 

Benefit Determinations based upon The 

Work Number Employment Database 

RRB Medicare Premium Waive rs of 

Recovery of Overpayments 

Fo rms RL·B and RL-8a; Annual Disability 

Certification Form 

National Railroad Retirement Investment 

Trust Assets; Statement of Federal 

Financial Accounting Standards Reporting 

Jul. 31, 2015 

Sep. 14, 2015 

Oct. 2, 2015 

Nov. 20, 2015 

Feb. 12, 2016 

Apr. 28, 2016 

May. 9, 2016 

Jun. 2, 2016 

Jun. 17, 2016 

Jul. 27, 2016 

Aug. 25, 2016 

Oct. 26, 2016 

Entity Oct. 31, 2016 

Proposed Amendments to 20 CFR 

295.5{d) Nov. 21, 2016 

Independent Partition Awa rds · 

Community Property/Marital Estate Jan. 23, 2017 

Railroad Compensation as Excess 

Earnings for Work Deductions Jan. 24, 2017 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counsel 

Office of General 

Counse l 

Office of Genera l 

Counse l 

Office of Genera l 

Counsel 

Office of General 

Counsel 

Legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Lega l Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. to legal opinions are not permitted · users must first go through RRB.gov. 

l ega l Opinions a re not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

lega l Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Lega l Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinio n database, direct links 

to lega l opinions are not permitted · users must fi rst go through RRB.gov. 

l ega l Opinions are not found in Federal Regulatio ns nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Lega l Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted· users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted · users must first go th rough RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

to legal opinions are not permitted · users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database . Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to lega l opinions are not permitted · use rs must first go through RRB.gov. 

Lega l Opinions are not found in Federal Regulations nor receive RINs. l egal Opinions are 

Lega l Opinions are not submitted for review to found on RRB.gov by linking to the text searchable lega l Opinion Database . Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Ta sk Force . 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Ta sk Fo rce . 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force . 

Lega l Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force . 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Ta sk Force . 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

to legal opinions are not permitted · users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted · users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted · users must first go th rough RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text sea rchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the lega l opinion database, direct links 

to legal opinions are not permitted · use rs must first go through RRB.gov. 

Legal Opinions are not found in Fede ral Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the lega l opinion database, direct links 

to lega l opinions are not permitted· users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted · users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the lega l opinion database, direct links 

to lega l opinions are not permitted · use rs must fi rst go through RRB.gov. 

Legal Opinions are not found in Federal Regulations no r receive RI Ns. Lega l Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text sea rchable legal Opinion Database. Due to a 

OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the lega l opinion database, direct links 

the Regulatory Reform Task Force. to lega l opinions are not permitted · use rs must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

Legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable legal Opinion Database . Due to a 

OIRA, Congress o r GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

the Regulatory Reform Task Force. to legal opinions are not permitted · use rs must first go through RRB.gov. 
L-2017-16 

L-2017-24 

L-2017-27 

L-2017-35 

Payments Pursuant to Court Decree or 

Court-approved Settlement 

Removal of Listing of Impairments and 

legal Opinion 

legal Opinion 

legal Opinion 

legal Opinion 

Regulation 

Church Donations (applicability as 

ordinary living expenses} 

Use of Video Teleconferencing in 

Consultative Examinations 

RRB Use of Information from The Work 

Number 

Calculation of Widow's Annuity - Dual 

Entitlement to a Disability Annuity 

Amended Regulation to permit a 

partition payment to remain payable 

after employee's death 

Mar. 9, 2017 

Apr. 3, 2017 

Apr. 6, 2017 

May. 2, 2017 

Aug. 13, 2008 

Related Amendments Regulation 

RRB removed and reserved the 

impairments listing at 20 CFR 220, 

Appendix 1 because the listing no longer 

reflected advances in medicine and 

methods of evaluation. Dec. 4, 2009 

Garnishment of Accounts Containing 

Federal Be nefit Payments 

Amended 20 CFR 350.6 to state that 

payments of benefits under te RRA or 

RUIA were subject to garnishment 

Regulation (Interim procedures described in Dept. of 

Final Rule) Treasury regulations. 

Amended 20 CFR 217 .17 to allow 

alternative signature methods in order to 

Feb. 23, 2011 

Applicatio n for Annuity or lump Sum Regulation implement e-application processes. Sep. 29, 2011 

Restructuring of the Office of Programs; 

Amended 20 CFR 100, 320, and 345 to 

reflect reorganization of functions and 

Eliminatio n of Regional Offices Regulation consolidation of Regional Offices Mar. 17, 201 5 

Civil Monetary Penalty Inflation 

Adjustment 

Amended 20 CFR 356 to adjust civil 

Regulation (Interim penalty amounts under jurisdiction of the 

Final Rule) RRB May. 2, 2016 

Office of General 

Counsel 

Office of Genera l 

Counsel 

Office of General 

Counsel 

legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Legal Opinions are not submitted for review to 

OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not submitted for review to 

CIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

legal Opinions are not found in Federal Regulations nor receive RINs. Legal Opinions are 

found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

found on RRB.gov by linking to the text searchable Legal Opinion Database. Due to a 

security agreement between RRB and the host of the legal opinion database, direct links 

to legal opinions are not permitted - users must first go through RRB.gov. 

Legal Opinions are not found in Federal Regulations nor receive RINs. legal Opinions are 

legal Opinions are not submitted for review to found on RRB.gov by linking to the text searchable legal Opinion Database. Due to a 

Office of General OIRA, Congress or GAO and are not subject to security agreement between RRB and the host of the legal opinion database, direct links 

Counsel the Regulatory Reform Task Force. to legal opinions are not permitted - users must first go through RRB.gov. 

Considered Significant, submitted to OIRA, not 

Railroad Retirement submitted to Congress, not reviewed by Task 73 Fed . Reg. 47044; RIN 3220-AB61; https://www.gpo.gov/fdsys/pkg/FR-200B-OBBoard Force 13/pdf/E8-1B439.pdf 

74 Fed . Reg. 63598; RIN 3220-AB62; https://www.gpo.gov/fdsys/pkg/FR-2009-12-

Sumitted to OIRA, Not considered significant, not 04/pdf/E9-28453.pdf 

Railroad Retirement submitted to Congress, not reviewed by Task 

Board Force 

76 Fed . Reg. 9939; RIN No. 2330-AB63; RIN No. 0960-AHlS; RIN No. 1505-AC20; RIN No. 

2900-AN67; RIN No. 3206-AM17; https:lfwww.gpo.gov/fdsys/pkg/FR-2011-02-

Railroad Retirement Significant; submitted to OIRA; No submitted to 23/pdf/2011-3782.pdf 

Bo ard Congress or Task Force 

Railroad Retirement 

Board 

Ra ilroad Retirement 

Board 

Railroad Retirement 

Board 

submitted to OIRA; not significant, no review by 76 Fed. Reg. 60372; RlN 3220-AB64; https://www.gpo.gov/fdsys/pkg/FR-2011-09-

Congress or Task Force 29/pdf/2011-25108.pdf 

submitted to OIRA; not significant, no review by 80 Fed. Reg. 13763; RIN 3220-AB65; https://www.gpo.gov/ fdsys/pkg/FR-2015-03-

Congress or Task Force 17/pdf/2015-05888 .pdf 

submitted to OIRA; not significant, no review by 81 Fed. Reg. 26127; RIN 3220-ABGS; https://www.gpo.gov/fdsys/pkg/FR-2016-05-

Congress or Task Force 02/pdf/2016-09959.pdf 

Recovery of Debts Owed to the U.S. Railroad Retirement submitted to OIRA; not significant, no review by 81 Fed. Reg. 30173; RIN 3220-A866; https://www.gpo.gov/fdsys/pkg/FR-2016-05-

Government by Administrative Offset Regulation 

Amended 20 CFR 367 .3 to reduce 

amount of time non-tax debt must be 

delinquent before referring cases to 

De pt.of Treasury for admin. Offset. May. 16, 2016 Board Congress or Task Force 16/pdf/2016-11445.pdf 

Attorney's Guide to the Partition of 

Ra ilroad Retirement Annuities Booklet 

Instructions and Guidance to divide or 

"partition" the Tier 2 portion of an 

annuity under the Railroad Retirement 

Act in the event of a divorce . 

Office of General Not significant, not submitted to OlRA, Congress, 

Rev. Nov. 2011 Counsel or the Ta sk Force https://www.rrb.gov/Re sources/l egallnformation/PartitionofRRA/Atto rneysGuide 
Title 

Adjudication Instruction Manual 

SOMO Coreespondence Manual 

Disability Claims Manual 

Field Operations Manual (FOMl) 

Internet Service Manual 

Retirement Claims Manual 

Taxation Operations Manual 

Form of Guidance Subject 

Procedural Guidance Unemployment and Sickness Program 

Handling of Public Requests for 

Procedural Guidance Information 

Procedural Guidance Disability Program 

Procedural Guidance Field Program 

Procedural Guidance Internet Program 

Procedural Guidance Retirement Program 

Procedural Guidance Taxation Program 

Issue Date Issuing Component 

Ongoing Document Office of Programs 

Ongoing Document Office of Programs 

Ongoing Document Office of Programs 

Ongoing Document Office of Programs 

Ongoing Document Office of Programs 

Ongoing Document Office of Programs 

Ongoing Document Office of Programs 

Indications 

Internal Procedures are not submitted for review 

to OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Internal Procedures are not submitted for review 

to OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Internal Procedures are not submitted for review 

to OlRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Internal Procedures are not submitted for review 

to CIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Internal Procedures are not submitted for review 

to CIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Internal Procedures are not submitted for review 

to CIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Internal Procedures are not submitted for review 

to OIRA, Congress or GAO and are not subject to 

the Regulatory Reform Task Force. 

Citations and links 

https://www.rrb.gov/Resources/Legallnformation/Manuals/AIM 

https:f/wvww.rrb.gov/Resources/legallnformation/Manuals/BDMO 

https://www.rrb.gov/Resources/legallnformation/Manuals/DCM 

https://www.rrb.gov/Resources/Legallnformation/Manuals/FOM 

https://www.rrb.gov/Resources/Legallnformation/Manuals/ISM 

https://www.rrb.gov/Resources/legallnformation/Manuals/RCM 

https://www.rrb.gov/Resources/Legallnformation/Manuals!TOM 
Title Form of Guidance Subject Issue Date Issuing Component Indications Citations and Links 

Informational booklets are not submitted for 

Ra ilroad Unemployment and Sickness Informational review to OIRA, Congress or GAO, and are not htt2s:Llwww. rrb .govlsitesldefa u 1tlfilesl2017-

Benefits (UB-9) Booklet Unemployment and sickness benefits Annual Public Affairs subject to the Regulatory Reform Task Force. 06l2017%20UB-9%20%28web%29.2df 

Informational booklets are not submitted for 

Railroad Retirement and Survivor Benefits Informational review to OIRA, Congress or GAO, and are not htt2s:Llwww.rrb.govlsitesldefaultlfilesl2017-

(IB-2) Booklet Railroad retirement and survivor benefits Annual Public Affairs subject to the Regulatory Reform Task Force. 08l2017%201B-2%20%28SEPT%29%20web.2df 

Informational booklets are not submitted for 

Medicare For Railroad Workers and Their Informational review to OIRA, Congress or GAO, and are not htt2s:Llwww.rrb.govlsitesldefaultlfilesl2017-

Families (RB-20) Booklet Medicare Annual Public Affairs subject to the Regulatory Reform Task Force. OSlRB20.2df 

Informational booklets are not submitted for 

Informational review to OIRA, Congress or GAO, and are not htt2s:Llwww .rrb .govlsitesldefa ultlfilesl2017-

Ra ilroad Retirement Handbook Booklet Overview of benefits payable by RRB Every three years Public Affairs subject to the Regulatory Reform Task Force. 04lRRB%20Handbook%20"/o 282015%29.2df 
Appendix HH

Small Business Administration
December 22, 2017 

The Honorable Trey Gowdy

Chairman

Committee on Oversight and Government Reform 

U.S. House of Representatives

Washington, DC 20515 

The Honorable Mark Meadows 

Chairman

Subcommittee on Government Operations 

Committee on Oversight and Government Reform 

U.S. House of Representatives 

Washington, DC 20515 

The Honorable Jim Jordan 

Chairman

Subcommittee on Healthcare, Benefits, and

Administrative Rules

Committee on Oversight and Government Reform 

U.S. House of Representatives 

Washington, DC 20515 

The Honorable Gary Palmer

Chairman

Subcommittee on Intergovernmental Affairs

Committee on Oversight and Government Reform 

U.S. House of Representatives 

Washington, DC 20515 

The Honorable Blake Farenthold 

Chariman

Subcommittee on the Interior, Energy, 

 And Environment 

Committee on Oversight and Government Reform 

U.S. House of Representatives

Washington, DC 20515 

Dear Chairman Gowdy, Meadows, Jordan, Palmer and Farenthold: 

Administrator McMahon has asked me to respond to your recent inquiry regarding guidance 

documents, dated December 8, 2017. The Committee on Oversight and Government Reform 

(Committee) requested a list of all guidance documents issued by the U.S. Small Business 

Administration (SBA or Agency) since January 1, 2008, including information about each such 

U.S. SMALL BUSINESS ADMINISTRATION

WASHINGTON, DC 20416
HonorableTrey Gowdy

Honorable Mark Meadows

Honorable Jim Jordan

Honorable Gary Palmer

Honorable Blake Farenthold

Page 2 

document. The Committee requested the information no later than December 22, 2017. 

In the attached Appendix, we have listed Agency Standard Operating Procedures, Policy 

Notices, Procedural Notices, and relevant Federal Register Notices that SBA issued within the 

last 90 days (i.e., on or after September 22, 2017). Due to the scope of the Committee’s request, 

SBA anticipates providing a list of responsive documents issued between January 1, 2008 and 

September 21, 2017, on a rolling basis. If you would like copies of any of the documents listed 

on the Appendix, please let us know and we would be pleased to provide them. 

 

We appreciate your support of SBA and America’s small businesses. If you or your staff has

additional questions, please contact Mike Hershey, Associate Administrator, Office of 

Congressional & Legislative Affairs, at . 

Sincerely,

Seán F. Crean 

Executive Director of Administrative Services

Attachment

cc: The Honorable Elijah E. Cummings, Ranking Member 

Committee on Oversight and Government Reform 

 The Honorable Gerald E. Connolly, Ranking Member 

 Subcommittee on Government Operations 

 The Honorable Raja Krishnamoorthi, Ranking Member 

 Subcommittee on Healthcare, Benefits, and Administrative Rules 

 The Honorable Val Butler Demings, Ranking Member 

Subcommittee on Intergovernmental Affairs

The Honorable Stacey E. Plaskett, Ranking Member

 Subcommittee on the Interior, Energy, and Environment 
Appendix

Title Brief Description Form of 

Documentation

Date of 

Issuance

Issuing Agency, 

Component, Office, 

or Program

Guidance on 

Deferments for 

CDC-Serviced 504 

Loans for 

Businesses 

Adversely Affected 

by Hurricanes 

Harvey and Irma 

and their Aftermath

Guidance on Deferments 

for CDC-Serviced 504 

Loans for Businesses 

Adversely Affected by 

Hurricanes Harvey and 

Irma and their Aftermath 

Procedural Notice 

SBA Procedural 

Notice

9/22/2017 Office of Capital 

Access

Deferments for 

SBA 7(a) and 504 

Business Loans, 

Microloans, and 

Disaster Loans for 

Borrowers 

Adversely Affected 

by Hurricanes

SBA 7 (a) and 504 

Business Loans Policy 

Notice

SBA Policy 

Notice

9/22/2017 Office of Capital 

Access

13 CFR Part 120: 

Express Bridge 

Loan Pilot Program; 

Modification of 

Regulatory 

Provision

Announcement of the 

Express Bridge Pilot 

Program Federal 

Register Notice and 

Policy Notice 

Federal Register 

Notice

9/22/2017 Office of Capital 

Access

SOP 50 10 5(J) 

Lender and 

Development 

Company Loan 

Programs

SOP on Lender and 

Development Company 

Loan Programs 

SOP 10/13/2017 Office of Capital 

Access

Changes to 

Secondary Market 

Program

Federal Register Notice

Announcing Changes to 

Secondary Market 

Program

Federal Register 

Notice 

10/16/2017 Office of Capital 

Access

SOP 39 31-

Personnel Security 

and Suitability

Establishing Office of 

Personnel Security under 

OCOO, transfer of 

functions from OIG to 

OPS 

SOP 11/30/2017 Office of Personnel 

Security

SOP Technical 

Corrections

SOP 50 10 5(J) 

Technical Corrections

SOP 12/18/2017 Office of Capital 

Access

Note: None of the above documents is considered a significant guidance document. 
Appendix II

Securities and Exchange Commission
~o ~cy,~

~~~ c~~

y

~~ ~o

.~C~~~ .

OFFICE OF

LEGISLATIVE AND

INTERGOVERNMENTAL

AFFAIRS

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

The Honorable Trey Gowdy

Chairman

House Committee on Oversight and

Government Reform

2157 Rayburn House Office Building

Washington, DC 20515

The Honorable Jim Jordan

Chairman

Subcommittee on Healthcare, Benefits,

and Administrative Rules

2157 Rayburn House Office Building

Washington, DC 20515

The Honorable Blake Farenthold

Chairman

Subcommittee on the Interior, Energy,

and Environment

2157 Rayburn House Office Building

Washington, DC 20515

The Honorable Mark Meadows

Chairman

Subcommittee on Government Operations

2157 Rayburn House Office Building

Washington, DC 20515

The Honorable Gary J. Palmer

Chairman

Subcommittee on Intergovernmental Affairs

2157 Rayburn House Office Building

Washington, DC 20515

Dear Chairmen Gowdy, Meadows, Jordan, Palmer, and Farenthold:

In your December 8, 20171etter to Chairman Clayton, you requested that the Securities

and Exchange Commission (the Commission) provide a list of all guidance documents issued by

the Commission since January 1, 2008. Chairman Clayton asked me to respond to your letter.

Guidance documents issued by the Commission are posted on the "Regulation" page of

the SEC's website under "SEC Interpretive Releases" and "Policy Statements." A list of the 19

guidance documents responsive to your request is contained in the Appendix to this letter.' For

each guidance document, we have included the additional information that you requested, as set

forth below:

1. The title:

For this item, the Appendix provides the release title.

' For purposes of responding to your request, we have included Commission interpretive releases and policy

statements since January 1, 2008 that meet the OMB definition of guidance document referenced in your letter: "an

agency statement of general applicability and future effect that sets forth a policy or interprets a statutory or

regulatory issue." See GOVT ACCOUNTABILITY OFFICE, GAO-17-404T, REGULATOKY GUIDANCE PROCESSES:

SELECTED DEPARTMENTS COULD STRENGTHEN INTERNAL CONTROL AND DISSEMINATION PRACTICES 14 (April

2015), available at http://www. ao.~ov/assets/670/669688.pdf.
The Honorable Trey Gowdy

The Honorable Jim Jordan

The Honorable Blake Farenthold

Page 2

The Honorable Mark Meadows

The Honorable Gary J. Palmer

2. The name of the form of the guidance, such as circular, guidance, frequently

asked questions, bulletin, memoranda, or statement:

For this item, the Appendix provides the description in the "Action" line of the

release.

3. A brief description of the subject:

For this item, the Appendix provides the description in the "Summary" line of the

release.

4. The date of issuance:

For this item, the Appendix lists the date that the release was approved by the

Commission. Please note that this date is typically different than the date the release

was published in the Federal Register.

5. The issuing agency, component, office, or program

For this item, the Appendix lists the issuing agency or agencies as listed in the

release.

6. An indication of whether:

a. The guidance was considered significant

This item does not apply to the Commission as an independent regulatory

agency.

b. The agency submitted the guidance for review by the Office of

Information and Regulatory Affairs, and if it was:

i. The title of the guidance used in the submission; and

ii. The date submitted

This item does not apply to the Commission as an independent regulatory

agency.

c. The agency submitted the guidance to Congress and GAO, and if it was

i. The title of the guidance used in the submission; and

ii. The date submitted

For this item, the Appendix lists the title of the release according to GAO

records and the date received by the GAO. If the guidance was not submitted

to Congress and the GAO, the Appendix so indicates.

d. The Regulatory Reform Task Force has reviewed or has plans to review

the guidance document, and any results of such review

This item does not apply to the Commission as an independent regulatory

agency.
The Honorable Trey Gowdy

The Honorable Jim Jordan

The Honorable Blake Farenthold

Page 3

7. To the extent applicable:

a. The Federal Record citation

The Honorable Mark Meadows

The Honorable Gary J. Palmer

For this item, the Appendix lists the Federal Register citation for the release.

b. A hyperlink to a copy of the document

For this item, the Appendix lists the address where the release can be found on

the Federal Register website.

c. The Regulation Identification Number (RIN)

For this item, the Appendix lists the RIN number as set forth in the release, if

applicable.

d. Any other identification number for the document

For this item, the Appendix lists any other identification numbers that are

included in the release, such as "Release No." and "File No."

Thank you for your letter and please do not hesitate to contact me at if

you have any questions regarding these materials.

Sincerely,

~~

ryan Wood

Director
1

Holmes, Lauren (Intern)

From: Vance, Sarah

Sent: Friday, December 22, 2017 4:25 PM

To: Thomas, Christina

Cc: Wood, Bryan; Lesinski, James

Subject: Re: SEC initial response to Chairman Gowdy's letter dated December 8, 2017

Follow Up Flag: Flag for follow up

Flag Status: Flagged

Thank you. 

On Dec 22, 2017, at 2:41 PM, Thomas, Christina  wrote: 

Dear Sarah,

As we discussed on the phone, I am sending an initial list of guidance documents issued by the 

U.S. Securities and Exchange Commission since January 1, 2008 as requested by Chairman 

Gowdy’s letter to Chairman Clayton dated December 8, 2017. As discussed, we will provide a 

final response containing all requested guidance documents issued by the Commission in the 

format requested by the letter as soon as possible but no later than January 22, 2018. 

Thank you and please let me know if I can answer any questions in the meantime,

Christina

  

 Commission Guidance on Pay Ratio Disclosure 

Issued September 21, 2017 

https://www.federalregister.gov/documents/2017/09/27/2017-20632/commission-guidance-onpay-ratio-disclosure

 Updates to Commission Guidance Regarding Accounting for Sales of Vaccines and 

Bioterror Countermeasures to the Federal Government for Placement into the Pediatric 

Vaccine Stockpile or the Strategic National Stockpile 

Issued August 18, 2017 

https://www.federalregister.gov/documents/2017/08/29/2017-17914/updates-to-commissionguidance-regarding-accounting-for-sales-of-vaccines-and-bioterror

 Commission Guidance Regarding Revenue Recognition for Bill-and-Hold Arrangements 

Issued August 18, 2017 

https://www.federalregister.gov/documents/2017/08/29/2017-17913/commission-guidanceregarding-revenue-recognition-for-bill-and-hold-arrangements

 Commission Interpretation Regarding Automated Quotations Under Regulation NMS 

Issued June 17, 2016 

https://www.federalregister.gov/documents/2016/06/23/2016-14876/commission-interpretationregarding-automated-quotations-under-regulation-nms

 Interpretation of the SEC's Whistleblower Rules Under Section 21f of the Securities 

Exchange Act of 1934 

Issued August 4, 2015 
2

https://www.federalregister.gov/documents/2015/08/10/2015-19508/interpretation-of-the-secswhistleblower-rules-under-section-21f-of-the-securities-exchange-act-of

 Commission Guidance Regarding the Definition of the Terms "Spouse" and "Marriage" 

Following the Supreme Court's Decision in United States v. Windsor 

Issued June 19, 2015 

https://www.federalregister.gov/documents/2015/07/01/2015-15506/commission-guidanceregarding-the-definition-of-the-terms-spouse-and-marriage-following-the-supreme

 Final Interagency Policy Statement Establishing Joint Standards for Assessing the Diversity 

Policies and Practices of Entities Regulated by the Agencies 

Issued May 27, 2015 (by the SEC; other agencies issued the policy statement on different dates) 

https://www.federalregister.gov/documents/2015/06/10/2015-14126/final-interagency-policystatement-establishing-joint-standards-for-assessing-the-diversity-policies

 Forward Contracts with Embedded Volumetric Optionality 

Issued May 12, 2015 

https://www.federalregister.gov/documents/2015/05/18/2015-11946/forward-contracts-withembedded-volumetric-optionality

 Application of "Security-Based Swap Dealer" and "Major Security-Based Swap 

Participant" Definitions to Cross-Border Security-Based Swap Activities 

Issued June 25, 2014 

Original: https://www.federalregister.gov/documents/2014/07/09/2014-15337/application-ofsecurity-based-swap-dealer-and-major-security-based-swap-participant-definitions-to 

Corrected and Republished Version: https://www.federalregister.gov/documents/2014/08/12/R1-

2014-15337/application-of-security-based-swap-dealer-and-major-security-based-swapparticipant-definitions-to 

(Second) Corrected and Republished 

Version: https://www.federalregister.gov/documents/2014/08/19/C1-2014-15337/application-ofsecurity-based-swap-dealer-and-major-security-based-swap-participant-definitions-to

 Commission Guidance Regarding Definitions of Mortgage Related Security and Small 

Business Related Security 

Issued July 17, 2012 

https://www.federalregister.gov/documents/2012/07/23/2012-17763/commission-guidanceregarding-definitions-of-mortgage-related-security-and-small-business-related

 Statement of General Policy on the Sequencing of the Compliance Dates for Final Rules 

Applicable to Security-Based Swaps Adopted Pursuant to the Securities Exchange Act of 

1934 and the Dodd-Frank Wall Street Reform and Consumer Protection Act 

Issued June 11, 2012 

https://www.federalregister.gov/documents/2012/06/14/2012-14576/statement-of-general-policyon-the-sequencing-of-the-compliance-dates-for-final-rules-applicable-to

 Commission Guidance Regarding Auditing, Attestation, and Related Professional Practice 

Standards Related to Brokers and Dealers 

Issued September 24, 2010 

https://www.federalregister.gov/documents/2010/10/01/2010-24657/commission-guidanceregarding-auditing-attestation-and-related-professional-practice-standards

 Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in 

Management's Discussion and Analysis 

Issued September 17, 2010 

https://www.federalregister.gov/documents/2010/09/28/2010-23744/commission-guidance-onpresentation-of-liquidity-and-capital-resources-disclosures-in-managements
3

 Commission Guidance Regarding Disclosure Related to Climate Change 

Issued February 2, 2010 

https://www.federalregister.gov/documents/2010/02/08/2010-2602/commission-guidanceregarding-disclosure-related-to-climate-change

 Policy Statement Concerning Cooperation by Individuals in its Investigations and Related 

Enforcement Actions 

Issued January 13, 2010 

https://www.federalregister.gov/documents/2010/01/19/2010-843/policy-statement-concerningcooperation-by-individuals-in-its-investigations-and-related-enforcement

 Commission Guidance Regarding Independent Public Accountant Engagements Performed 

Pursuant to Rule 206(4)-2 Under the Investment Advisers Act of 1940 

Issued December 30, 2009 

https://www.federalregister.gov/documents/2010/01/11/2010-19/commission-guidanceregarding-independent-public-accountant-engagements-performed-pursuant-to-rule

 Commission Guidance Regarding the Financial Accounting Standards Board's Accounting 

Standards Codification 

Issued August 19, 2009 

https://www.federalregister.gov/documents/2009/08/25/E9-20381/commission-guidanceregarding-the-financial-accounting-standards-boards-accounting-standards

 Modernization of Oil and Gas Reporting 

Issued December 31, 2008 

https://www.federalregister.gov/documents/2009/01/14/E9-409/modernization-of-oil-and-gasreporting

 Commission Guidance on the Use of Company Web Sites 

Issued August 1, 2008 

https://www.federalregister.gov/documents/2008/08/07/E8-18148/commission-guidance-on-theuse-of-company-web-sites

  

  

Christina M. Thomas

Office of Legislative and Intergovernmental Affairs

U.S. Securities and Exchange Commission

100 F Street N.E. 

Washington, D.C. 20549

  
Appendix:

Guidance Documents Issued by the

U.S. Securities and Exchange Commission since 2008
1. The Title; Commission Guidance on Pay Ratio Disclosure

2. The name of the form of guidance, such as Interpretation

circular, guidance, frequently asked questions,

bulletin, memoranda, or statement;

3. A brief description of the subject; The Securities and Exchange Commission is publishing

interpretive guidance to assist registrants in preparation of

their pay ratio disclosures required by Item 402(u) of

Regulation S-K.

4. The date of issuance; September 21, 2017

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the

submission; and Not submitted to Congress or GAO.

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 82 FR 44917

a. The Federal Record citation;

b. A hyperlink to a copy of the document; ~~ttps://www.federalre ister.gov/documents/2017/09/27/?0

17-20632fcommission-guidance-on-~av-ratio-disclosure

c. The Regulation Identification Number for 

None the document; and

d. Any other identification number for the Release No. 33-10415; Release No. 34-81673; File No.

document. 57-07-13; Document Number 20] 7-20632
1. The Title; Updates to Commission Guidance Regarding

Accounting for Sales of Vaccines and Bioterror

Countermeasures to the Federal Government for

Placement into the Pediatric Vaccine Stockpile or the

Strategic National Stockpile

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

The Securities and Exchange Commission is publishing

this interpretive release to update previously issued

guidance with respect to accounting for sales of vaccines

and bioterror countermeasures to the Federal Government

for placement into stockpiles related to the Vaccines for

Children Program or the Strategic National Stockpile. This

3. A brief description of the subject; update is being provided to bring existing guidance into

conformity with Financial Accounting Standards Board's

Accounting Standards Codification Topic 606, Revenue

from Contracts with Customers. This guidance is

applicable upon a registrant's adoption of Accounting

Standards Codification Topic 606 and is applicable to all

arrangements for which revenue is recognized in

accordance with Accounting Standards Codification Topic

606.

4. The date of issuance; 

August 18, 2017

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the Not submitted to Congress or GAO.

submission; and

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and
7. To the extent applicable: g2 FR 41149

a. The Federal Record citation;

https://www.federalre 7~,_ster_gov/documents12017/08/29/20

b. A hyperlink to a copy of the document; 17-17914/updates-to-co►nmission-~uidai~ce-ret ardingaccountin~;-for-sales-af-vaccines-and-bi~terro►~

c. The Regulation Identification Number for

the document; and None

d. Any other identification number for the Release Nos. 33-10403; 34-81429; IC-32785; Document

document. Number 2017-17914
1. The Title; Commission Guidance Regarding Revenue

Recognition for Bill-and-Hold Arrangements

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

The Commission is publishing this interpretive release in

order to bring existing guidance into conformity with

Financial Accounting Standards Board Accounting

Standards Codification Topic 606, Revenue from

3. A brief description of the subject; Contracts with Customers. Upon adoption of Accounting

Standards Codification Topic 606, registrants should no

longer rely on the guidance in Securities Exchange Act

Release No. 23507 and Accounting and Auditing

Enforcement Release No. 108, In the Matter of Stewart

Parness, which set forth the criteria to be met in order to

recognize revenue when delivery has not occurred.

4. The date of issuance; 

August 18, 2017

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the Not submitted to Congress or GAO.

submission; and

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable:

a. The Federal Record citation; g2 FR 41147

https://www.federalre i~ stec•gov/documents/2017/08/29/20

1 7-1 79 1 3/commission-guidance-re ag rdiil~-revenueb. A hyperlink to a copy of the document; recd n~ n-foc=bill-and-hold-arran e~ ne►lts
c. The Regulation Identification Number for 

None

the document; and

d. Any other identification number for the Release Nos. 33-10402; 34-81428; IC-32784; Document

document. Number 2017-17913
1. The Title; Commission Interpretation Regarding Automated

Quotations Under Regulation NMS

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Final Interpretation

bulletin, memoranda, or statement;

3. A brief description of the subject; The Securities and Exchange Commission is issuing a

final interpretation with respect to the definition of

automated quotation under Rule 600(b)(3) of Regulation

NMS.

4. The date of issuance; 

June 17, 2016.

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the 

N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the

submission; and Not submitted to Congress or GAO.

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 81 FR 40785

a. The Federal Record citation;

https://www.federalre~ister.gov/documents/2016/O6/23/20

b. A hyperlink to a copy of the document; 16-14876/commission-interpretation-re a~ rdin

automated-qnotations-under-re~u I ation-nm s

c. The Regulation Identification Number for 

None

the document; and

d. Any other identification number for the Release No. 34-78102, File No. 57-03-16, Document

document. Number: 2016-14876
1. The Titic; Interpretation of the SEC's Whistleblower Rules

Under Section 21F of the Securities Exchange Act of

1934

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

The Securities and Exchange Commission (Commission

or SEC) is issuing this interpretive rule to clarify that, for

purposes of the employment retaliation protections

3. A brief description of the subject; provided by Section 21 F of the Securities Exchange Act

of 1934 ("Exchange Act"), an individual's status as a

whistleblower does not depend on adherence to the

reporting procedures specified in Exchange Act Rule 21 F9(a), but is determined solely by the terms of Exchange

Act Rule 21 F-2(b)(1).

4. The date of issuance; 

August 4, 2015

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether: N/A

a. The uidance was considered si nificant;

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the

submission; and Not submitted to Congress or GAO.

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 80 FR 47829

a. The Federal Record citation;

hops://www.federalregister. Gov/documents/2015/08/ 10/2015-

b. A hyperlink to a copy of the document; 19508/interpretation-af tbe-secs-whistleblower-rules-undersection-2 I f-ol=the-securities-exchange-act-of

c. The Regulation Identification Number for 

None

the document; and

d. Any other identification number for the Release No. 34-75592; Document Number 20] 5-19508

document.
1. The Title; Commission Guidance Regarding the Definition of the

Terms "Spouse" and "Marriage" Following the

Supreme Court's Decision in United States v. Windsor

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

3. A brief description of the subject; 

The Securities and Exchange Commission is publishing

interpretive guidance to clarify how the Commission will

interpret the terms "spouse" and "marriage" in light of the

Supreme Court's ruling in United States v. Windsor.

4. The date of issuance;

June 19, 2015

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

N/A

i. The title of the guidance used in the

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the Not submitted to Congress or GAO.

submission; and

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable:

a. The Federal Record citation; 80 FR 37536

https://www.federalt•egister.~ov/documents/2015/07/0 l /20

15-15506/commission-guidance-rc ag rdin~-the-de~nitionb. A hyperlink to a copy of the document; ofi=the-terms-spouse-and-marriage-following-the-supreme

c. The Regulation Identification Number for 

None the document; and

d. Any other identification number for the Release Nos. 33-9850; 34-75250; IA 4122; IC-31684;

document. Document Number 2015-15506
1. The Title; Final Interagency Policy Statement Establishing Joint

Standards for Assessing the Diversity Policies and

Practices of Entities Regulated by the Agencies

2. The name of the form of guidance, such as Notice of final interagency policy statement; request for

circular, guidance, frequently asked questions, 

comments on proposed collection of information

bulletin, memoranda, or statement;

The OCC, Board, FDIC, NCUA, CFPB, and SEC are

issuing a final interagency policy statement establishing

3. A brief description of the subject; joint standards for assessing the diversity policies and

practices of the entities they regulate, as required by the

Dodd-Frank Wall Street Reform and Consumer Protection

Act of 2010.

4. The date of issuance; May 27, 2015 (by the SEC; other agencies issued the

policy statement on different dates)

Department of the Treasury Office of Comptroller of the

5. The issuing agency, component, office or 

Currency; Board of Governors of the Federal Reserve

System; Federal Deposit Insurance Corporation; National

program; Credit Union Administration; Bureau of Consumer

Financial Protection; Securities and Exchange

Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the

submission; and Not submitted to Congress or GAO.

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A

guidance document, and any results of

such review; and

7. To the extent applicable: 

80 FR 33016

a. The Federal Record citation;

l~ttps://www.federalregister. Gov/documents/2015/06/ 10/20

b. A hyperlink to a copy of the document; 15-141.26/fiinal-intera~enc~policv-stateulent-establishing

int-standa►~ds-for-assessing-the-d iversit~pol icies

10
c. The Regulation Identification Number for

the document; and None

d. Any other identification number for the Docket ID OCC-2013-0014; Docket No. OP-1465;

document. Release No. 34-75050; File No. 57-10-15; Document

Number 2015-14126
1. The Title; Fo~-~vard Contracts with imbedded Volumetric

Optionality

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Final Interpretation

bulletin, memoranda, or statement;

In accordance with section 712(d)(4) of the Dodd-Frank

Wall Street Reform and Consumer Protection Act (the

"Dodd-Frank Act"), the Commodity Futures Trading

3. A brief description of the subject; Commission (the "CFTC") and the Securities and

Exchange Commission ("SEC"), after consultation with

the Board of Governors of the Federal Reserve System

("Board of Governors"), are jointly issuing the CFTC's

clarification of its interpretation concerning forward

contracts with embedded volumetric optionality.

4. The date of issuance; 

May 12, 2015

5. The issuing agency, component, office or Securities and Exchange Commission; Commodity

program; 

Futures Trading Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the Not submitted to Congress or GAO.

submission; and

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable:

a. The Federal Record citation; 80 FR 28239

hops://www.federalre 7r~'ster.gov/documents/2015/05/18/20

b. A hyperlink to a copy of the document; 15-11946/forward-contracts-with.-embedded-volumetricoptionalitX

c. The Regulation Identification Number for

the document; and RIN 3038-AE24, RIN 3235-AK65

d. Any other identification number for the Release No. 34-74936; File No. 57-16-11; Document

document. Number: 2015-11946

12
1. The Title; Application of "Security-Based Swap Dealer" and

"Major Security-Based Swap Participant" Definitions

to Cross-Border Security-Based Swap Activities

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Final rules; interpretation

bulletin, memoranda, or statement;

The Securities and Exchange Commission ("SEC" or

"Commission") is adopting rules and providing guidance

to address the application of certain provisions of the

Securities Exchange Act of 1934 ("Exchange Act") that

were added by Subtitle B of Title VII of the Dodd-Frank

Wall Street Reform and Consumer Protection Act ("Dodd3. Abrief description of the subject; Frank Act"), to cross-border security-based swap

activities. These rules and guidance in large part focus on

the application of the Title VII definitions of "securitybased swap dealer" and "major security-based swap

participant" in the cross-border context. The Commission

also is adopting a procedural rule related to the submission

of applications for substituted compliance. In addition, the

Commission is adopting a rule addressing the scope of our

authority, with respect to enforcement proceedings, under

section 929P of the Dodd-Frank Act.

4. The date of issuance;

June 25, 2014

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was: 

I'es.

i. The title of the guidance used in the Title: Application of "Security-Based Swap Dealer" and

submission; and "Major Security-Based Swap Participant" Definitions to

Cross-Border Security-Based Swap Activities.

ii. The date submitted; and Submitted: June 27, 2014.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent a licable: 79 FR 39067 (ori final ublication version)

13
a. The Federal Record citation; 79 FR 47277 (first corrected and republished version)

79 FR 48975 (second corrected and re ublished version)

Original:

https:Uwww.federalreg_ister.~ov/documents/2U 14/07/09/20

14-15337/application-of security-based-swap-dealer-andmajor-security-based-swap~articipant-definitions-tn

Corrected and Republished Version:

b. A hypeclink to a copy of the document; https://www.federalregiste~ov/documents/2014/0$/12/R

1-2014-15337/a~lication-of-security-based-swap-dealerand-major-security-based-swap-participant-definitions-to

Corrected and Republished Version:

https://www.federalre~,ister.~ov/documents/2014/08/19/C

1-2014-15337/application-of=security-Uased-swap-dealcrand-major-security-based-swa~parCicipa~lt-def nitions-tn

c. The Regulation Identification Number for 

RIN 3235-AL25 the document; and

Original Publication Version: Release No. 34-72472; File

No. 57-02-13, Document Number R1-2014-15337.

First Corrected and Republished Version: Release No. 34-

d. Any other identification number for the 72472; File No. 57-02-13, Document Number RI -2014-

document. 15337.

Second Corrected and Republished Version: Release No.

34-72472; File No. 57-02-13; Document Number Cl2014-15337

14
1. The Title; 

Commission Guidance Regarding Definitions of

Mortgage Related Security and Small Business Related

Security

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation; solicitation of comment

bulletin, memoranda, or statement;

The Securities and Exchange Commission (the

"Commission") is publishing interpretive guidance with

respect to sections 3(a)(41) (the definition of "mortgage

related security") and 3(a)(53)(A) (the definition of "small

business related security") of the Securities Exchange Act

of 1934 (the "Exchange Act"), in light of section 939(e) of

the Dodd-Frank Wall Street Reform and Consumer

Protection Act (the "Dodd-Frank Act"). Section 939(e)

strikes provisions in sections 3(a)(41) and 3(a)(53)(A) of

the Exchange Act that reference credit ratings issued by

nationally recognized statistical rating organizations

3. A brief description of the subject; ("NRSROs"), and inserts new text that provides that in

order to satisfy these definitions a security must meet

"standards of credit-worthiness as established by the

Commission." Because more time is needed to develop

and establish standards of creditworthiness for purposes of

these definitions, the Commission is providing a

transitional interpretation that will be applicable on and

after July 20, 2012, and until such time as final

Commission rules establishing new standards of

creditworthiness become effective. The Commission also

is seeking comment on potential standards of

creditworthiness that could be established to replace the

use of NRSRO credit ratings in the definitions of the terms

"mortgage related security" and "small business related

security."

4. The date of issuance; July ] 7, 2012

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the 

N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to 

yes.

Con ress and the GAO, and if it was:

15
i. The title of the guidance used in the Title: Commission Guidance Regarding Definitions of

submission; and Mortgage Related Security and Small Business Related

Security.

ii. The date submitted; and Submitted: July 18, 2012.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 77 FR 42980

a. The Federal Record citation;

https://www.federalre *i~, ster•~ov/doctunents/2012/07/23/20

b. A hyperlink to a copy of the document; 12-17763/commission-guidance-re ag; rdin~-de~nitians-ofmol•tga~e-related-security-and-small-business-related

c. The Regulation Identification Number for None

the document; and

Release No. 34-67448; File No. 57-06-12; Document

d. Any other identification number for the Number 2012-17763; Docket Number SEC-2012-1192

document.

I['7
Statement of General Policy on the Sequencing of

1. The Title; 

the Compliance Dates for Final Rules Applicable

to Security-Based Swaps Adopted Pursuant to the

Securities Exchange Act of 1934 and the DoddFrank Wall Street Reform and Consumer

Protection Act

2. The name of the form of guidance, such as Notice of statement of general policy with request for circular, guidance, frequently asked questions,

bulletin, memoranda, or statement; 

public comment

We are requesting public comment on a statement of

general policy ("Statement") on the anticipated

sequencing of the compliance dates of final rules to be

adopted by the Securities and Exchange Commission

pursuant to certain provisions of Title VII of the DoddFrank Wall Street Reform and Consumer Protection Act,

and the Securities Exchange Act of 1934, as amended by

those provisions ("Exchange Act"). These provisions

3. A brief description of the subject; establish a framework for the regulation of security-based

swaps and security-based swap market participants under

the Exchange Act. The Statement presents a sequencing of

the compliance dates for these final rules by grouping the

rules into five categories and describes the

interconnectedness of the compliance dates for these rules,

both within and among the five categories. The Statement

also describes the timing of the expiration of the relief

previously granted by the Commission that provided

exemptions from certain provisions of the Exchange Act,

the Securities Act of 1933, and the Trust Indenture Act of

1939.

4. The date of issuance;

June 11, 2012

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the

submission; and Not submitted to Congress or GAO.

ii. The date submitted; and

17
d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 77 FR 35625

a. The Federal Record citation;

https://www.federalre ig stei.•~ov/documents/2012/06/14/20

b. A hyperlink to a copy of the document; 12-14576/statement-of-general-policy-on-the-sequencing

of-the-compliance-dates-for-i-inal-rules-a~pl icable-to

c. The Regulation Identification Number for 

None. the document; and

d. Any other identification number for the Release No. 34-67177; File No. S7-OS-12; Document

document. Number: 2012-14576; Docket Number SEC-2012-0946

18
1. The Title; Commission Guidance Regarding Auditing,

Attestation, and Related Professional Practice

Standards Related to Brokers and Dealers

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

The Securities and Exchange Commission is publishing

interpretive guidance to clarify the application of certain

Commission rules, regulations, releases, and staff bulletins

3. A brief description of the subject; 

~n light of the authority granted to the Public Company

Accounting Oversight Board in the Dodd-Frank Wall

Street Reform and Consumer Protection Act to establish

auditing, attestation, and related professional practice

standards governing the preparation and issuance of audit

reports to be included in broker and dealer filings with the

Commission.

4. The date of issuance; September 24, 2010

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the 

N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was: 

Yes:

i. The title of the guidance used in the Title: Commission Guidance Regarding Auditing,

submission; and Attestation, and Related Professional Practice Standards

Related to Brokers and Dealers.

ii. The date submitted; and Submitted: September 28, 2010.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A

guidance document, and any results of

such review; and

7. To the extent applicable: 75 FR 60616

a. The Federal Record citation;

b. A hyperlink to a copy of the document; hops://www.federalre i>~ster.~ov/documents/2010/10/01/20

10-?4657/conunission- uidance-re acdin -auditin -
attestation-and-related-professional-practice-standards

c. The Regulation Identification Number for 

None the document; and

d. Any other identification number for the Release No. 34-62991; Document Number 2010-24657

document.

20
1. The Title; Commission Guidance on Presentation of Liquidity

and Capital Resources Disclosures in Management's

Discussion and Analysis

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

We are providing interpretive guidance that is intended to

3. A brief description of the subject; improve discussion of liquidity and capital resources in

Management s Discussion and Analysis of Financial

Condition and Results of Operations in order to facilitate

understanding by investors of the liquidity and funding

risks facing the registrant.

4. The date of issuance; September 17, 2010

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was: 

Yes.

i. The title of the guidance used in the Title: Commission Guidance on Presentation of Liquidity

submission; and and Capital Resources Disclosures in Management's

Discussion and Analysis.

ii. The date submitted; and Submitted: September 20, 2010.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 75 FR 59893

a. The Federal Record citation;

l~ttps://www.federalre 7~•ster•gov/documents/2010/09/28/20

10-23 744/commission-gu ida~ice-on-preselrtation-ofb. A hyperlink to a copy of the document; ~~~«idity-and-capital-resources-disclosures-inmanabements

c. The Regulation Identification Number for 

None the document; and

21
d. Any other identification number for the Release Nos. 33-9144; 34-62934; FR-83; Document

document. Number 2010-23744 i

22
1. The Title; Commission Guidance Regarding Disclosure Related

to Climate Change

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

The Securities and Exchange Commission ("SEC" or

3. A brief description of the subject; "Commission") is publishing this interpretive release to

provide guidance to public companies regarding the

Commission's existing disclosure requirements as they

apply to climate change matters.

4. The date of issuance; February 2, 2010

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was: Yes.

i. The title of the guidance used in the Title: Commission Guidance Regarding Disclosure

submission; and Related to Climate Change.

ii. The date submitted; and Submitted: February 3, 2010.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 

75 FR 6289

a. The Federal Record citation;

hops://www.federalre~ister.gov/documents/2010/02/08/20

10-2(02/commission-guidance-re~acding-d isclosureb. A hyperlink to a copy of the document; related-to-climate-change

c. The Regulation Identification Number for 

None

the document; and

d. Any other identification number for the Release Nos. 33-9106; 34-61469; FR-82; Document

document. Number 2010-2602

23
1. The Title; Policy Statement Conce~•ning Cooperation by

Individuals in its Investigations and Related

Enforcement Actions

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Policy Statement

bulletin, memoranda, or statement;

3. A brief description of the subject; The Securities and Exchange Commission is issuing a

policy statement announcing the analytical framework it

uses to evaluate cooperation by individuals.

4. The date of issuance; 

January 13, 2010

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the 

N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the

submission; and Not submitted to Congress or GAO.

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 

75 FR 3122

a. The Federal Record citation;

https://www.federalregister.~ov/documents/2010/01 / 1 9/20

10-843/policy-statement-concerning cooperation-b~

b. A hyperlink to a copy of the document; individuals-in-its-investi~7ations-and-related-enforcement

c. The Regulation Identification Number for 

None the document; and

d. Any other identification number for the Release No. 34-61340; Document Number 2010-843 document.

24
1. The Title; Commission Guidance Regarding Independent Public

Accountant Engagements Performed Pursuant to Rule

206(4)-2 Under the Investment Advisers Act of 1940

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation.

bulletin, memoranda, or statement;

The Securities and Exchange Commission (the

"Commission") is publishing interpretive guidance for

3. A brief description of the subject; independent public accountants in connection with the

adoption of amendments to Rule 206(4)-2 under the

Investment Advisers Act of 1940 (the "Custody Rule").

This guidance provides direction with respect to the

independent verification and internal control report as

required under the amended Custody Rule.

4. The date of issuance; December 30, 2009

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

N/A

i. The title of the guidance used in the

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was:

i. The title of the guidance used in the Not submitted to Congress or GAO.

submission; and

ii. The date submitted; and

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 75 FR 1492

a. The Federal Record citation;

htt~s://www.federalre~ister.~;ov/documents/2U 10/01 /11 /20

b. A hyperlink to a copy of the document; 10-19/com»lission->u~, iciance-regat~din ~-i~, n,dependentpubl ic-accoti ntant-en~a~?ements-perf~~rmed-pursuant-torule

c. The Regulation Identification Number for 

None the document; and

d. Any other identification number for the Release No. IA-2969; Release No. FR-81; Document

document. Number 2010-19.

25
1. The Title; Commission Guidance Regarding the Financial

Accounting Standards Board's Accounting Standards

Codification

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation

bulletin, memoranda, or statement;

The Securities and Exchange Commission (the

3. A brief description of the subject; "Commission") is publishing interpretive guidance

regarding the release by the Financial Accounting

Standards Board ("FASB") of its FASB Accounting

Standards CodificationT"' ("FASB Codification").

4. The date of issuance; August 19, 2009

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the 

N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was: 

1'es.

i. The title of the guidance used in the Title: Commission Guidance Regarding the Financial

submission; and Accounting Standards Board's Accounting Standards

Codification.

ii. The date submitted; and Submitted: August 19, 2009.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable:

a. The Federal Record citation; 74 FR 42772

https://www.federalre ig stec.g;ov/documents/2009/08/25/E9

-20381/commission-guidance-re ra#, ►•dingy-the-tinancialb. A hyperlink to a copy of the document; accounting-standards-boards-accountin~~-standa~•ds

c. The Regulation Identification Number for 

None the document; and

d. Any other identification number for the Release Nos. 33-9062A; 34-60519A; FR-80A; Document

document. Number E9-20381

26
1. The Title;

Modernization of Oil and Gas Reporting

2. The name of the form of guidance, such as Final rule; interpretation; request for comment on circular, guidance, frequently asked questions, paperwork Reduction Act burden estimates bulletin, memoranda, or statement;

The Commission is adopting revisions to its oil and gas

reporting disclosures which exist in their current form in

Regulation S—K and Regulation S—X under the Securities

Act of 1933 and the Securities Exchange Act of 1934, as

well as Industry Guide 2. The revisions are intended to

provide investors with a more meaningful and

comprehensive understanding of oil and gas reserves,

which should help investors evaluate the relative value of

3. A brief description of the subject; oil and gas companies. In the three decades that have

passed since adoption of these disclosure items, there have

been significant changes in the oil and gas industry. The

amendments are designed to modernize and update the

oil and gas disclosure requirements to align them with

current practices and changes in technology. The

amendments concurrently align the full cost accounting

rules with the revised disclosures. The amendments also

codify and revise Industry Guide 2 in Regulation S—K. In

addition, they harmonize oil and gas disclosures by

foreign private issuers with the disclosures for domestic

issuers.

4. The date of issuance; December 31, 2008

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

i. The title of the guidance used in the N/A

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was: 

yes. i. The title of the guidance used in the

submission; and Title: Modernization of the Oil and Gas Reporting.

ii. The date submitted; and Submitted: January 2, 2009.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A

guidance document, and any results of

27
such review; and

7. To the extent applicable: 74 FR 2157

a. The Federal Record citation;

b. A hyperlink to a copy of the document; >>ttps://www.federalre~ister.t;ov/documents/2009/O1/14/E9

-409/modernization-of-oil-and- a~; s-reporting

c. The Regulation Identification Number for RIN 3235-AK00 the document; and

d. Any other identification number for the Release No. 33-8995; Release No. 34-59192; FR-78;

document. File No. 57-15-08; Document Number E9-409

28
1. The Title; Commission Guidance on the Use of Company Web

Sites

2. The name of the form of guidance, such as

circular, guidance, frequently asked questions, Interpretation; solicitation of comment

bulletin, memoranda, or statement;

We are publishing this interpretive release to provide

3. A brief description of the subject; guidance regarding the use of company Web sites under

the Exchange Act and the antifraud provisions of the

federal securities laws. We are soliciting comment on

issues relating to company use of technology generally in

providing information to investors.

4. The date of issuance; 

August 1, 2008

5. The issuing agency, component, office or

program; Securities and Exchange Commission

6. An indication of whether:

a. The guidance was considered significant; N/A

b. The agency submitted the guidance for

review by the Office of Information and

Regulatory Affairs, and if it was:

N/A

i. The title of the guidance used in the

submission; and

ii. The date submitted;

c. The agency submitted the guidance to

Congress and the GAO, and if it was: Yes.

i. The title of the guidance used in the Title: Commission Guidance oil the Use of Company Web

submission; and Sites.

ii. The date submitted; and Submitted: August 4, ?008.

d. The Regulatory Reform Task Force has

reviewed or has plans to review the N/A guidance document, and any results of

such review; and

7. To the extent applicable: 

73 FR 45862

a. The Federal Record citation;

https://www.federa fregister.~/docu~~lents/2008/08/07/E8

b. A hyperlink to a copy of the document; - l & 148lcommission-guidance-on-the-use-of companyweb-sites

c. The Regulation Identification Number for 

None the document; and

d. Any other identification number for the Release Nos. 34-58288; IC-28351; File no. 57-23-08;

document. Document Number E8-18148