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It has recently come to our attention that in the past , some companies were not applying such principles and were continuing to recognize the related compensation cost over the stated vesting period either in their income statement or their pro forma footnotes . However , the form of the transaction differed from the leveraged buy-out transaction described in that literature . Those rules , which just became effective on December 1 , substantially relax restrictions on communications , especially written communications , in registered offerings and substantially streamline and update the registration process , particularly for the largest issuers , known under the rules as well-known seasoned issuers . In fact , the nation was n't really ready for another war ; we just finished a war .