Extract to table

Among other things, a registrant presenting a non-GAAP financial measure must provide a reconciliation to the most directly comparable GAAP measure, must not present the non-GAAP measure with greater prominence than the GAAP measure, and must disclose the reasons why management believes the non-GAAP measure provides useful information to investors

For example, with respect to the estate-planning transfer carve-out, disclose whether such transfers are limited to transfers to trusts for the benefit of the lock-up party or the lock-up party's immediate family members, and disclose any notice requirements that must be satisfied prior to or following the transfer