On March 11, 2004, the Securities and Exchange Commission (the "SEC") approved rule changes that will dramatically change the content and timing of current disclosures required by publicly traded companies. These changes add ten disclosure items to Form 8-K, the form used by public companies to disclose important corporate events on a current basis. The changes approved by the SEC also accelerate the time in which a Form 8-K must be filed, from the current five business and 15 calendar