a. Information shall be clearly presented (using tables where appropriate, and not necessarily in the order of the schedule), divided according to subject matter, and preceded by appropriate headings. Amounts should be in figures.

b. Information that must be determined in the future may be stated in terms of present knowledge and intention. Information not reasonably available to the soliciting person may be omitted, if a brief statement of the reasons is given. Authority concerning each such matter shall not extend further than reasonably necessary.

c. Information contained in any other proxy soliciting material may be incorporated by reference.

d.

1. “All printed proxy statements shall be in roman type at least as large and as legible as 10-point modern type, except that to the extent necessary for convenient presentation financial statements and other tabular data, but not the notes thereto, may be in roman type at least as large and as legible as 8-point modern type. All such type shall be leaded at least 2 points.”

2. “Where a proxy statement is delivered [electronically], issuers may satisfy legibility requirements … by presenting all required information in a format readily communicated to investors.”

e. All proxy statements shall disclose, under an appropriate caption, the deadlines for inclusion into the registrant’s proxy statement for the next annual meeting of (1) shareholder proposals under rule 14a-8, (2) shareholder proposals outside rule 14a-8, and (3) shareholder nominees to be included under applicable state or foreign law or the registrant’s charter or bylaws.

f. “If the date of the next annual meeting is subsequently advanced or delayed by more than 30 calendar days from the date of the annual meeting to which the proxy statement relates, the registrant shall, in a timely manner, inform shareholders of such change, and the new dates referred to in paragraphs (e)(1) and (e)(2) …, by including a notice, under Item 5, in its earliest possible quarterly report on Form 10–Q … or, if impracticable, any means reasonably calculated to inform shareholders.”