Filings a company makes when something has gone wrong, or is about to: a missed reporting deadline (NT 10-K/Q), a delisting from its exchange (Form 25), a deregistration that ends SEC reporting altogether (Form 15), or an insider's notice of intent to sell restricted stock (Form 144). Any one can be routine — Form 144s are filed constantly, and a late filing is sometimes just a late filing — so what is worth reading here is the pattern and the timing.
On March 31, 2010, ING Life Insurance and Annuity Company (the Company) undertook final review of the HTML version of its Form 10-K for the fiscal year ended December 31, 2009 (the 2009 Form 10-...
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