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5/22/2013: SEC Provides No-Action Relief on Regulation BTR (Dodd-Frank.com, a blog by Leonard, Street and Deinard)
"Pfizer argued that the exchange offer would not result in inequitable treatment for those employees subject to a suspension, and hence Regulation BTR should not apply. In other words, this is not Enron. It's why Regulation BTR includes an exception for mergers etc., which should apply here, even if Rule 101(c)(9) does not specifically refer to exchange offers. The SEC granted the no-action request, subject to some conditions."
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