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Email On August 27, 2014 the Securities and Exchange Commission (the “SEC”) approved final rules relating to asset-backed securities (“ABS”) disclosure and registration (the “Final Rules”). The Final Rules are contained in a final release, which was published on September 4, 2014 on the SEC’s website (the “Final Release”). The Final Rules represent the culmination of a lengthy rulemaking process, which began with the publication by the SEC in early 2010 of proposed rules (the “2010 Proposal”) and the subsequent re-proposal in 2011 of a portion of the proposed rules (the “2011 Re-Proposal” and, collectively with the 2010 Proposal, the “Proposed Rules”). https://www.cadwalader.com/resources/clients-friends-memos/at-long-last---final-regulation-ab-ii-