General Rules and Regulations for
Rule 105 -- Limitation on Use of HTML Documents and Hypertext Links
Electronic filers must submit the following documents
in ASCII: Form N-SAR (§ 274.101 of this chapter) and Form 13F (§ 249.325 of
this chapter). Notwithstanding the provisions of this section, electronic
filers may submit exhibits to Form N-SAR in HTML.
Electronic filers may not include in any HTML document
hypertext links to sites, locations, or documents outside the HTML document,
except to links to officially filed documents within the current submission
and to documents previously filed electronically and located in the EDGAR
database on the Commission's public web site (www.sec.gov).
Electronic filers also may include within an HTML document hypertext links
to different sections within that single HTML document.
If a filer includes an external hypertext link
within a filed document, the information contained in the linked material
will not be considered part of the document for determining compliance with
reporting obligations, but the inclusion of the link will cause the filer
to be subject to the civil liability and antifraud provisions of the federal
securities laws with reference to the information contained in the linked
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