760 IAC 1-15.1-14 Incorporation of answers by reference

Sec. 14. (a) Items on Form A, Form B, Form C, Form D, Form E, and Form F may be answered by reference to answers to other items on the same form. (b) Items on Form A, Form B, Form C, Form D, Form E, and Form F may be answered by reference to documents attached to such forms as exhibits, including, but not limited to, financial statements, annual reports, proxy statements, or any other written information. Where excerpts of documents have been attached as exhibits, the commissioner may require at any time that the complete documents be filed. Where an item requires a summary or outline of the provisions of any document, only a brief statement shall be made as to the pertinent provisions of the document. (c) References to answers or attached exhibits shall: (1) clearly identify the information to be incorporated; and (2) specifically state that the information is to be incorporated by reference.