Summary Addresses when, for purposes of determining § 5 registration requirements, a particular offering will be deemed to be part of (" integrated with ") a larger offering SEC's five factor test : Part of a single plan of financing Involve issuance of the same class of securities Sales made at or about the same time Same type [more...]
Regulation D Preliminary Notes Text of Notes Adopting release commentary Exemption from § 5 only Note 1 Re: state law requirements Note 2 Non-exclusive safe harbor Note 3 Issuer transactional exemption only Note 4 Plan or scheme to avoid .... Note 6 Regulation S Note 7 Rule 501 Definitions General Text of Rule Adopting [more...]