SEC Form 8-K15D5

SEC Form 8-K15D5 is for an initial filing for the notification of assumption of duty to report by successor issue under Section 15(d). Section 15(d) of the Securities Exchange Act of 1934 concerns the required filing of pertinent reports such as the annual report by registrants (listed companies).

Form 8-K15D5 in general is the "current report" that is used to report the occurrence of any material events or corporate changes which are of importance to investors or security holders and have not been previously reported by the registrant. It provides more current information than Forms 10-Q or 10-K.

Form 8-K provides investors with current information to enable them to make informed decisions. The types of information required to be disclosed on
Form 8-K are generally considered to be “material.” That means that, in general, there is a substantial likelihood that a reasonable investor would consider the information important in making an investment decision.

Companies typically provide a number of 8-Ks throughout the year, whenever significant corporate events take place that trigger a disclosure. Companies must file 8-Ks promptly, rather than waiting until their next periodic report, such as the quarterly report (on Form 10-Q) or annual report (on Form 10-K). Companies are required to make most 8-K disclosures within four business days of the triggering event and in some cases even earlier. 

• Entries into a Material Definitive Agreement: These items require disclosure of certain material agreements not made in the ordinary course of business, or material amendments to those agreements. For example, if a company takes out a five-year loan with a bank or signs a long-term lease, and the loan or lease is material to the company, the agreement must be reported here. But if a retailer already has a chain of stores and signs a lease for one more, the new lease generally would be in the ordinary course of business and would not be reported here.
• Termination of a Material Definitive Agreement: Under this requirement, a company generally must disclose the termination of a material agreement. If the agreement simply expires according to its terms, that termination would not need to be reported on Form 8-K. For example, if a widget company made.
• Bankruptcy or Receivership: If a company becomes the subject of a bankruptcy or receivership court filing, that must be disclosed. Future 8-Ks may outline the company’s plan for reorganization (under Chapter 11) or liquidation (under Chapter 7) and the court’s confirmation of the plan. Investors should look at the reorganization plan for information about whether the company’s common stock is likely to be canceled and when the company expects to emerge from bankruptcy.