7 pages. Excerpt: The adopting release provides that the new rules apply to any filings made on or after February 28, 2010, by companies with fiscal years ending after December 19, 2009. In addition, on December 22, 2009, the SEC Staff issued Compliance and Disclosure Interpretations (CD&I's), which are available at http://sec.gov/divisions/corpfin/guidance/pdetinterp.htm and clarified the start date of these rules.