17 C.F.R. § 240.12h-5 Exemption for subsidiary issuers of guaranteed securities and subsidiary guarantors.
Title 17 - Commodity and Securities Exchanges
(a) Any issuer of a guaranteed security, or guarantor of a security, that is permitted to omit financial statements by §210.3–10 of Regulation S-X of this chapter is exempt from the requirements of Section 13(a) or 15(d) of the Act (15 U.S.C. 78m(a) or 78o(d)). (b) Any issuer of a guaranteed security, or guarantor of a security, that would be permitted to omit financial statements by §210.3–10 of Regulation S-X of this chapter, but is required to file financial statements in accordance with the operation of §210.3–10(g) of Regulation S-X of this chapter, is exempt from the requirements of Section 13(a) or 15(d) of the Act (15 U.S.C. 78m(a) or 78o(d)). [65 FR 51711, Aug. 24, 2000]
Title 17: Commodity and Securities Exchanges
PART 240—GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934
Extensions and Temporary Exemptions; Definitions
§ 240.12h-5 Exemption for subsidiary issuers of guaranteed securities and subsidiary guarantors.
