Conn. Agencies Regs. § 38a-138-2 Forms - Incorporation By Reference, Summaries and Omissions
Library | Connecticut Administrative Code |
Edition | 2023 |
Currency | Current through December 13, 2023 |
Year | 2023 |
Citation | Conn. Agencies Regs. § 38a-138-2 |
(a) Information required by any item of Form A, Form B, Form D, Form D-1, Form E or Form F, may be incorporated by reference in answer or partial answer to any other item. 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 D-1, Form E or Form F, provided such document or paper is filed as an exhibit to the statement. Excerpts of documents may be filed as exhibits if the documents are extensive. Documents currently on file with the Commissioner which were filed within three years of the filing of the present documents need not be attached as exhibits. References to information contained in exhibits or in documents already on file shall clearly identify the material and shall specifically indicate that such material is to be incorporated by reference in answer to the item. Matter shall not be incorporated by reference in any case where such incorporation would render the statement incomplete, unclear or confusing.
(b) Where an item requires a summary or outline of the provisions of any document, only...
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