Research Public Companies Through EDGAR: A Guide for Investors

I. Bankruptcy

1. Where can I find the date a company filed a bankruptcy petition?

You can find this information in Form 8-K. Prior to August 23, 2004, the disclosure was in Item 3 of the Form. The information is now disclosed in Item 1.03 of the Form. The information also may be reported in Form 10-Qand Form 10-K.

2. Where can I find the identity of the Court where a company has filed its bankruptcy petition?

An SEC registrant must disclose in Form 8-K the identity of the Court where it filed its bankruptcy petition.

3. Where can I find information about a company's reorganization or liquidation plan after filing for bankruptcy?

A company must disclose the material features of a reorganization or liquidation plan in the Form 8-K. A copy of a plan as confirmed by the Court must be disclosed as Item 9.01 of Form 8-K.

4. Are SEC registrants relieved of their obligation to file periodic reports with the SEC?

No. Companies in bankruptcy are not relieved of their reporting obligations. Neither the United States Bankruptcy Code nor the federal securities laws provide an exemption from Exchange Act periodic reporting for issuers that have filed for bankruptcy. However, the SEC generally will accept the monthly reports an issuer must file with the Bankruptcy Court under Rule 2015 in lieu of Form 10-K and Form 10-Q filings. The issuer must file each monthly report with the Commission on a Form 8-K within 15 calendar days after the monthly report is due to the Bankruptcy Court.