The weekend and SEC holiday roll rule

What rolls forward

If the date produced by adding calendar days (or finishing a business-day count) is a weekend or an SEC holiday recognized by the rules engine, the due date moves to the next day that is neither. The roll keeps walking forward until it finds a business day.

• ✓Calendar-day deadlines (10-K, 10-Q, Form 3 general rule, Form 5, NT extensions, OTC certifications) add days, then roll.
• ✓Business-day deadlines (8-K, Form 4) count only business days, then roll if needed.
• ✓NT notices add one business day to the original report due date.

Which days are not business days

• ✓WeekendsWeekends are Saturday and Sunday.
• ✓SEC holiday calendarSEC holidays in TakePublic's rules engine follow the federal holiday calendar used for EDGAR business-day math: fixed-date holidays and observed dates when the holiday falls on a weekend, plus the standard weekday observances computed for each year. Holiday names are not hard-coded as copy in the engine; the dates are.
• ✓Year-specific confirmationIf you need the official holiday list for a specific year, confirm against current SEC guidance with counsel. TakePublic recomputes the set each year so the calendar stays aligned.

Eastern Time is the clock

Every deadline TakePublic shows is Eastern Time (ET). The compliance calendar, alert schedule, and health score all use ET so a company in any US time zone sees the same due date the SEC calendar uses.

Plan submissions with ET in mind. A filing that is ready late in a western time zone can still miss the Eastern due day if the team treats local time as the deadline.

Example of a roll

Suppose a non-accelerated filer's 10-Q raw due date (45 calendar days after quarter end) lands on a Saturday. The compliance calendar shows the following Monday as the due date, unless that Monday is an SEC holiday, in which case it keeps rolling to the next business day. The same pattern applies to 10-K, Form 5, and other calendar-day obligations.