SEC Form 11-K 906 Certification Requirements

Perkins & Coie has this article discussing the SEC’s stance on the 906 Certification requirement for SEC Form 11-K. The article points out that the SEC and the Department of Justice are leaning towards a conclusion that Form 11-K is covered by the 906 Certification requirement. The article also discusses who should make the certification. Finally, there is this discussion thread at Benefitslink on the issue. The issue has been discussed in prior posts which can now be viewed under this topic–Securities Requirements: Form 11-k 906 Cert.