In August 1998, the SEC under the direction of Commission Chairman Arthur Levitt, published a handbook for public companies to use and follow in creating their discloure documents. Yet, today it seems few companies even attempt to follow the advice in the hanbook, or perhaps they have fogotten it's existence.
Professor William Lutz, a dear friend and fellow lecturer, spent years driving this project with others. Perhaps there would be less discloure problems if it were followed. For that reason, a copy is made available here:
A Plain English Handbook: How to create clear SEC disclosure documents
