What changed, and under which rule.

No quarterly deadlines for a 52/53-week fiscal year

A Form 10-Q is due a set number of days after the end of the quarter. Our free calendar worked the quarter ends out by adding three, six and nine months to the fiscal year end — which is right if your year ends on a fixed date, and wrong if it ends on a weekday. Checked against Culp Inc, whose year ended 3 May 2026: we printed quarter ends of 3 August, 3 November and 3 February, while Culp's own filings closed those quarters on 3 August, 2 November and 1 February. Every quarterly deadline we showed was late, the third by five days, and late is the direction that misses a filing. Nor can next year's quarters be projected: a 53-week year inserts an extra week wherever the company's own policy puts it, and Culp puts it in the first quarter, so that quarter ran 371 days rather than 364. So for these filers the quarterly rows are now left out. The annual rows stand — the 10-K, Form 5 and the Part III proxy all run off the year end, which we have. There was already a note saying quarter ends were assumed; it sat under three confident dates in bold, and nobody re-derives a due date from a footnote. If a number cannot be right, it should not be printed. Ten of twenty-eight filers we checked keep this kind of year, Apple, Coca-Cola, Johnson & Johnson and Kroger among them, so this is normal rather than exotic.

Form 10-Q Gen. Instr. A.1 · Form 10-K Gen. Instr. A · 17 CFR 240.0-3(a)

Type your ticker; the deadline calendar fills itself in

The free SEC deadline calendar asked for two things: your fiscal year end and your accelerated filer tier. The SEC publishes both about you. Enter a ticker and it reads the year end from your own annual reports — not from EDGAR's registration field, which said 31 December for a company whose every 10-K reports a year ending in late April — and the tier from EDGAR's record of your filer status, which we checked against the box ticked on the cover page of forty-one companies' most recent 10-K and which matched all forty-one. Both fields stay editable. Where EDGAR names no tier, and for some emerging growth companies it names none, the calculator asks rather than picking one: sixty, seventy-five and ninety days are three different answers and there is nothing there to choose between them.

data.sec.gov submissions · Exchange Act Rule 12b-2 · Form 10-K cover page (dei:EntityFilerCategory)

Smaller reporting company is not a filing deadline

Three places in this product offered "smaller reporting company" as though it were a fourth choice alongside large accelerated, accelerated and non-accelerated, and treated it as ninety days. It is not one of them. It is a separate status that a company holds in addition to a tier, and an accelerated filer that is also a smaller reporting company still files its 10-K in seventy-five days, not ninety. Anyone who picked it was handed a date fifteen days after their real one. Worse, one screen mapped "emerging growth company" and "not sure" to ninety days as well, in a comment describing ninety as the conservative choice — ninety is the latest of the three, so that was thirty days late for a large accelerated filer. The option is gone from every picker, and where the tier is genuinely unknown the deadlines are withheld and the question asked. It is on the cover page of your last Form 10-K.

Exchange Act Rule 12b-2 · Form 10-K Gen. Instr. A

Type your ticker; we find the filing

The cooling-off calculator used to ask for the date the issuer filed results for the quarter the plan was adopted in. That date is public — it is in your own EDGAR history — so asking for it was asking you to spend an hour on a lookup. Enter a ticker instead and the tool reads your fiscal year end from EDGAR, works out which fiscal quarter the plan falls in, finds the 10-Q, 10-K or 20-F covering it, and names the filing. The date field is still there: the lookup is help, not a gate, and anyone who would rather not name their company types the date as before. It will not guess at a company — an unknown ticker, a fiscal calendar that moved, a report not yet filed, each says so and hands the field back.

data.sec.gov submissions · EDGAR company search · 17 CFR 240.10b5-1(c)(1)(ii)(B)

A date instead of a definition, when the report is not yet filed

A plan adopted in the current quarter used to produce no date at all — the screen recited the two-leg test and stopped. That is accurate and useless to someone deciding whether they can trade. The filing deadline is public, so where the report has not been filed the status now projects from when it is due (10-K at 60, 75 or 90 days by filer status; 10-Q at 40 or 45) and states the assumption in the same sentence. An actual filing date always beats the projection, the badge says "expected", and a projection whose deadline has passed never reads as complete — the filing may simply not have happened, so it falls back to naming what is missing.

Form 10-K Gen. Instr. A · Form 10-Q Gen. Instr. A.1 · 17 CFR 240.0-3(a)

Form 40-F filers are named, not ignored

Rule 10b5-1 names a Form 10-Q, 10-K, 20-F or 6-K for the second leg. It does not mention Form 40-F, which is what a Canadian issuer filing under the Multijurisdictional Disclosure System files. Reading 40-F into that list would extend the rule; ignoring those filings reported "not filed yet" about reports that plainly exist. Neither is honest. The status now says the issuer files a 40-F, that the rule does not name it, and that which filing starts the clock is a question for counsel — while the 90-day floor and the 120-day outside date carry on unaffected.

17 CFR 240.10b5-1(c)(1)(ii)(B) · Form 40-F · SEC Multijurisdictional Disclosure System

Rule 10b5-1 cooling-off period

For a director or Section 16 officer the wait is not a single number: it is the later of ninety days after adoption and two business days after the issuer discloses results for the completed fiscal quarter in which the plan was adopted, subject to a maximum of 120 days. Everyone else waits thirty days. The case that catches people is a plan adopted near quarter end, where the ninety days run out while the filing that starts the second clock is still weeks away — a reminder set at adoption-plus-ninety is simply wrong there. Where the disclosure date is not yet known the tool returns a floor and says so rather than pretending to an answer, and it never reports that a plan is valid: good faith, the officer certification, and the overlapping-plan limits sit alongside the dates and are not date arithmetic.

17 CFR 240.10b5-1(c)(1)(ii)(B) · Rule 16a-1(f) · 17 CFR 240.0-3(a)

Days the executive branch was closed by order

Our business-day calendar was checked against the one authority that cannot be misread — whether EDGAR actually published a daily index that day — across every date in 2025 and 2026 to date. 2026 agreed perfectly, 236 days out of 236. 2025 disagreed three times: 9 January, 24 December and 26 December, each closed by executive order and derivable from no formula in the holiday statute. The December order provides that those dates fall within the scope of the same subsection that carries the observed-holiday rule, so a deadline landing on one of them rolls. The error had run in the safe direction — deadlines were computed a business day early, never late — and every affected date is in 2025, so nothing currently displayed moved.

5 U.S.C. 6103(b) · E.O. 11582 · 17 CFR 240.0-3(a)

83(b) election deadline, with the District of Columbia holidays

Thirty days from transfer per IRC §83(b) and the Form 15620 instructions, then moved under §7503 when the thirtieth day is a Saturday, Sunday, or legal holiday. The subtlety is that §7503 means a legal holiday in the District of Columbia — the eleven federal holidays plus D.C. Emancipation Day on April 16 — so a thirtieth day landing on April 16 rolls, and a calculator that knows only federal holidays reports a date one day early. Every result states that the filing is a postmark deadline, that there is no extension, and that the election is irrevocable.

IRC §83(b) · IRS Form 15620 instructions · 26 U.S.C. §7503 · D.C. Code §1-612.02

Holidays observed in the previous calendar year

A holiday's observed date can fall in the year before it: when January 1 lands on a Saturday, New Year's Day is observed on December 31 of the preceding year. Our holiday lookup searched only the target date's own calendar year, so Friday 31 December 2027 was treated as an ordinary business day and any deadline landing there came out one day early. The lookup now spans both years, and the case is locked down by a permanent test. Checked against stored records: no company or insider deadline in this workspace falls on that date, so nothing that had been shown was wrong.

5 U.S.C. 6103 · E.O. 11582 · 17 CFR 240.0-3(a)

Form 3 obligations are visible

A new officer or director owes a Form 3 within ten days of becoming an insider, and a zero-holdings Form 3 still counts. Until now the insider register showed the effective date without turning it into a date anyone had to act on. It now shows the computed Form 3 deadline and what this workspace has on record — deliberately worded as our record rather than an accusation, because a Form 3 filed before these records began leaves no trace in them.

Exchange Act §16(a) · SEC Forms 3/4/5 instructions · 17 CFR 240.0-3(a)

Form 8-K timing engine

The 8-K helper implements General Instruction B.1 as written, including the sentence most summaries drop: when the event falls on a Saturday, Sunday, or a holiday when the Commission is not open, the four-business-day period begins on — and includes — the next business day. That is why a Friday event and the Saturday after it share a deadline. Items whose clock does not start at the event are handled separately rather than averaged in: Item 1.05 runs from your materiality determination, Item 5.07 from the day the meeting ended. Items 2.02 and 7.01 are marked furnished, not filed. Every result states that Rule 12b-25 does not cover Form 8-K, so there is no NT 8-K.

Form 8-K Gen. Instr. B.1 · Items 1.05, 5.07, 2.02, 7.01 · 17 CFR 240.12b-25(a)

Periodic-report deadline engine

10-K at 60, 75, or 90 days and 10-Q at 40 or 45 days by filer status; Form 5 at 45 days; the 120-day proxy window that keeps Part III incorporated by reference. Deadlines landing on a weekend or federal holiday roll to the next business day, and the Rule 12b-25 outside dates (15 calendar days for an annual report, 5 for a quarterly one) are shown beside each. Federal holidays are computed and checked against the published observed-holiday tables.

Form 10-K Gen. Instr. A & G(3) · Form 10-Q Gen. Instr. A.1 · 17 CFR 240.0-3(a) · 17 CFR 240.12b-25 · 5 U.S.C. 6103

Deadlines watched on your own data

The compliance calendar computes your company's filing dates from your fiscal year end and filer status, and the CFO and administrators are emailed 30, 14, 5, and 1 day before each one. Where the profile is incomplete, nothing is computed and the app says which field is missing — an unknown fiscal year end produces no calendar rather than a confident wrong date. The calendar also cross-checks your stored profile against the SEC's own record for your CIK and shows both values where they disagree, without deciding which is right.

SEC EDGAR company records (data.sec.gov)

Form 4 deadline corrected for federal holidays

The two-business-day Form 4 clock previously skipped weekends only. A grant executed on Wednesday July 1, 2026 therefore showed a deadline of Friday July 3 — the observed Independence Day holiday, when the Commission is closed. The clock now skips observed federal holidays as well, which for that example moves the deadline to Monday July 6. Existing records were checked against the corrected calculation; none had been stored on an affected date.

17 CFR 240.16a-3(g) · 17 CFR 240.0-3(a) · 5 U.S.C. 6103

Delaware franchise tax — both methods

The Authorized Shares method (the number Delaware bills by default) and the Assumed Par Value Capital method, each implemented from the state's published instructions and checked against the state's own worked examples: 10,005 shares to $335, 100,000 shares to $1,015, and the assumed-par example to $1,600 on an assumed par carried to six decimal places. The lesser of the two is what you may pay. Mid-year stock amendments are prorated by the state and are flagged as out of scope rather than approximated.

8 Del. C. §503 · corp.delaware.gov franchise tax instructions

Unfold CFO v3

Unfolding Equity becomes Unfold CFO. Navigation reorganized around jobs, the dashboard opens with a one-sentence verdict of the day, and approving a grant now shows everything it set in motion: the Form 4 draft on its two-business-day clock, the ASC 718 pickup, queued paperwork, and who was notified. Boards that approve on paper are now first-class: record the board and shareholder approval dates and the grant completes, dates preserved verbatim in the audit record.

Onboarding prefills from EDGAR

Enter your ticker and your company's own SEC record fills in the legal name, CIK, exchange, state of incorporation, and fiscal year-end. The prefill never guesses: OTC tiers are left for you to pick, and a miss fills in nothing.

SEC EDGAR company records (data.sec.gov)

Rule pack v2026.08 — baseline

The rules the current engines cite. Form 4 deadline: before the end of the second business day after execution. ASC 718 expense: straight-line over the requisite service period, forfeitures recognized as incurred (ASU 2016-09 election). ISO exercise information statements per IRC Section 6039. 83(b) elections: 30 days from transfer, no extensions.

17 CFR 240.16a-3(g) · ASC 718-10-35 · IRC §6039 · IRC §83(b)