Perkins & Coie provides more great information: “Practical Guidance on Section 302 and Section 906 Certifications From the SEC’s Final Rules Release.” The article provides a sample Form 11-K Section 906 certification which has been modified to reflect that the “fairly presents” language relates to only the “net assets available for benefits and changes in net assets available for benefits of the plan.” Perkins & Coie reminds readers that, in other contexts, “the SEC has specifically stated that altering the text of a required certificate invalidates the certification.” The article also remarks that many companies are going ahead and having the CEO and CFO make the certification, instead of the chair of the employee benefits committee or other committee which oversees the plan(s).
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