Section R590-70-5 - Forms - Incorporation by Reference, Summaries and Omissions(1)(a) Information required by any item of Form A, Form B, Form D, Form E, or Form F may be incorporated by reference in answer or partial answer to any other item.(b) Information contained in any financial statement, annual report, proxy statement, statement filed with a governmental authority, or any other document may be incorporated by reference in answer or partial answer to any item of Form A, Form B, Form D, Form E, or Form F, provided the document is filed as an exhibit to the statement.(c) An excerpt of a document may be filed as an exhibit if the document is extensive.(d) A document currently on file with the department that was filed within three years need not be attached as an exhibit.(e) A reference to information contained in an exhibit or in a document already on file with the department shall: (i) clearly identify the material; and(ii) specifically indicate that the material is to be incorporated by reference in answer to the item.(f) Matter may not be incorporated by reference if incorporating by reference makes the statement incomplete, unclear, or confusing.(2)(a) When an item requires a summary or outline of the provisions of any document, only a brief statement of the document's pertinent provisions shall be summarized or outlined.(b) The summary or outline may incorporate by reference parts of any exhibit or document currently on file with the commissioner that: (i) was filed within three years; and(ii) may be qualified in its entirety by the incorporated reference.(c) When two or more documents required to be filed as exhibits are substantially identical in all material respects, except for the parties to the document, the dates of execution, or other details, a copy of only one of the documents need be filed. (d) The document referenced in Subsection (2)(b) to be filed shall be accompanied by a schedule that: (i) identifies the omitted documents; and(ii) provides material details regarding the differences between the documents.Utah Admin. Code R590-70-5
Adopted by Utah State Bulletin Number 2017-3, effective 1/10/2017Amended by Utah State Bulletin Number 2021-21, effective 10/25/2021