Safe harbor rule

The safe harbor rule is a legal provision that allows a person or business to minimize its liabilities in certain defined situations, as long as the entity adheres to specific guidelines. The concept applies to numerous situations, including taxation issues, the issuance of forecasts by a public company, and the use of retirement accounts by employers. For example, the safe harbor rule allows a public company to make forward-looking statements, as long as they are preceded by a specifically-worded disclaimer.

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Investor Relations Guidebook