General Rules and Regulations for
Rule 406T -- Temporary Rule Related to Interactive Data Files [Effective Apr. 13, 2009, through Oct. 31, 2014.]
Scope. Section 232.406T addresses the liability for the Interactive Data File. An Interactive Data File is subject to the same liability
provisions as the Related Official Filing except as provided in paragraphs (b) and (c) of this section.
In general. The Interactive Data File, regardless of whether it is an exhibit to a document incorporated by reference into filings:
Is deemed not filed or part of a registration statement or prospectus for purposes of sections 11 or
12 of the Securities Act, is deemed not
filed for purposes of section 18 of the Exchange Act or section 34(b) of the Investment Company Act,
and otherwise is not subject to liability under these sections; and
Good faith attempts and prompt correction. Subject to paragraph (b) of this section, the Interactive Data File
shall be subject to liability for a failure to comply with Rule 232.405, but shall be deemed to have complied with Rule 232.405 and would not be subject to
liability under the anti-fraud provisions set forth in paragraph (b)(1) of this section or under any other liability provision if the electronic filer:
Makes a good faith attempt to comply with Rule 232.405; and
After the electronic filer becomes aware that the Interactive Data File fails to comply with Rule 232.405, promptly amends the Interactive Data
File to comply with RUle 232.405.
Temporary section. Section 232.406T is a temporary section that applies to an Interactive Data File submitted to the
Commission less than 24 months after the electronic filer first was required to submit an Interactive Data File to the Commission pursuant to Rule 232.405, not taking into
account any grace period, but no later than October 31, 2014. After these dates, an Interactive Data File is subject to the same liability provisions as the Related Official Filing.
This temporary section will expire on October 31, 2014.
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