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A Plain English Handbook - SEC

A Plain English Handbook How to create clear SEC disclosure documents By the Office of Investor Education and Assistance Securities and Exchange Commission 450 5th Street, Washington, DC 20549. August 1998. This Handbook shows how you can use well-established techniques for writing in Plain English to create clearer and more informative disclosure documents. We are publishing this Handbook only for your general information. Of course, when drafting a document for filing with the SEC, you must make sure it meets all legal requirements.

by Arthur Levitt, Chairman . 3. U.S. Securities and Exchange Commission . Chapter 1 . What Is a “Plain English” Document? 5. Chapter 2 . Getting Started 7. Chapter 3 . Knowing Your Audience 9. Chapter 4 . Knowing the Information You Need to Disclose 11. Chapter 5 . Reorganizing the Document 15. Chapter 6 . Writing in Plain English 17 ...

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