SARBANES-OXLEY SECTION 404 DEADLINES

For all companies, other than foreign private issuers, meeting the definition of an “accelerated filer” in Exchange Act Rule 12b-2 (Generally, U.S. companies that have equity market capitalization over $75 million and have filed an annual report with the Commission)

If your fiscal Year-end is Your deadline was… (**) Your deadline is now… (***) Result
May 2004 May 2005 May 2005 No Change
June 2004 June 2004 June 2005 1 Year Extension
July 2004 July 2004 July 2005 1 Year Extension
August 2004 August 2004 August 2005 1 Year Extension
September 2004 September 2004 September 2005 1 Year Extension
October 2004 October 2004 October 2005 1 Year Extension
November 2004 November 2004 November 2004 No Change
December 2004 December 2004 December 2004 No Change
January 2005 January 2005 January 2005 No Change
February 2005 February 2005 February 2005 No Change
March 2005 March 2005 March 2005 No Change
April 2005 April 2005 April 2005 No Change

 

Note: For all other issuers, including small business issuers and foreign private issuers, the cutoff date is Fiscal Year Ending on or after April 15, 2005 .

* Deadlines reflect SEC extension announcement dated February 24, 2004 .

** Original deadline is based on fiscal years ending on or after June 15, 2004 .

*** New deadlines are based on fiscal years ending on or after November 15, 2004 .