A person whose spouse has died within the tax year and who may file a joint tax return for that year. Additionally, the surviving spouse can file joint returns for the next two years if they remain unmarried and maintain a household as the principal residence for a dependent child.
SEC Filings
[es ee see FIL-ings]
What is the definition of SEC Filings?
Financial and informational disclosures required by the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933 and the Securities Exchange Act of 1934. These filings, which include forms such as 10-K, 10-Q, and 8-K, are mandatory for publicly traded companies to ensure transparency and compliance with federal securities laws.
Using SEC Filings in an Example
Publicly traded companies are required to submit an annual Form 10-K, which provides a comprehensive overview of the company's financial performance and operations throughout the fiscal year. This SEC filing is crucial for investors making informed decisions.
Using SEC Filings in a sentence
During the quarterly financial review meeting, the CFO reminded the team to prepare the SEC filings for the upcoming deadline to maintain compliance with regulatory requirements.
Related Terms
Swap
A financial contract in which two parties agree to exchange streams of payments over a specified period, based on different indices such as interest rates, foreign exchange rates, or equity indices, applied to a notional amount. Swaps typically do not involve the exchange of principal.
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