Regulation S-K Item 401

Item 401 of Regulation S-K sets the disclosure about a company's directors and executive officers. Paragraph (b) asks a company to "list the names and ages of all executive officers," with all positions held and how long each has served. Paragraph (d) covers family relationships, and paragraph (e) asks it to "briefly describe the business experience during the past five years" of each executive officer. Item 5.02(c) of Form 8-K pulls in Items 401(b), (d) and (e) for a newly appointed principal financial officer, so an appointment filing usually carries the officer's recent roles. Rule 3b-7 counts as an executive officer any vice president "in charge of a principal business unit, division or function (such as sales, administration or finance)."