Which Information Is Not Required to Be Filed with the SEC?

B

Tax returns are filed with the IRS.

The information that would not be filed with the Securities and Exchange Commission (SEC) by a publicly traded company is the B. tax return.

Here's a detailed explanation:

A. Proxy Statement: A proxy statement is a document filed with the SEC by a publicly traded company before an annual shareholders' meeting. It provides important information about matters that will be voted on at the meeting, including the election of directors, executive compensation, and other corporate governance issues. Proxy statements are required to be filed with the SEC under the Securities Exchange Act of 1934.

C. 10K Report: A 10-K report is an annual report filed by publicly traded companies with the SEC. It provides a comprehensive overview of the company's financial performance, business operations, risk factors, and other relevant information. The 10-K report includes audited financial statements, management's discussion and analysis (MD&A), and other disclosures required by the SEC. This report provides investors with detailed information about the company's financial condition and helps them make informed investment decisions.

D. Prospectus: A prospectus is a document that a company must file with the SEC when it intends to offer securities, such as stocks or bonds, to the public. It contains detailed information about the offering, including the terms of the securities, the company's financial statements, the risks associated with investing in the securities, and other relevant information. The prospectus is designed to provide potential investors with the necessary information to make an informed investment decision.

B. Tax Return: While companies are required to file tax returns with the appropriate tax authorities, such as the Internal Revenue Service (IRS) in the United States, tax returns are not typically filed with the SEC. Tax returns are confidential documents that disclose information related to the company's income, deductions, credits, and tax liabilities. The SEC's primary focus is on regulating securities markets and protecting investors, rather than overseeing tax matters.

In summary, among the options provided, the information that would not be filed with the SEC by a publicly traded company is the B. tax return. The SEC primarily deals with disclosure requirements related to securities offerings, annual reports, and proxy statements, but it does not handle the filing of tax returns.