[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR229.511]

[Page 427]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
 PART 229--STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975--
REGULATION S-K--Table of Contents
 
    Subpart 229.500--Registration Statement and Prospectus Provisions
 
Sec. 229.511  (Item 511) Other expenses of issuance and distribution.

    Furnish a reasonably itemized statement of all expenses in 
connection with the issuance and distribution of the securities to be 
registered, other than underwriting discounts and commissions. If any of 
the securities to be registered are to be offered for the account of 
security holders, indicate the portion of such expenses to be borne by 
such security holder.

Instruction to Item 511: Insofar as practicable, registration fees, 
Federal taxes, States taxes and fees, trustees' and transfer agents' 
fees, costs of printing and engraving, and legal, accounting, and 
engineering fees shall be itemized separately. Include as a separate 
item any premium paid by the registrant or any selling security holder 
on any policy obtained in connection with the offering and sale of the 
securities being registered which insures or indemnifies directors or 
officers against any liabilities they may incur in connection with the 
registration, offering, or sale of such securities. The information may 
be given as subject to future contingencies. If the amounts of any items 
are not known, estimates, identified as such, shall be given.