On May 14, 2014, the US Court of Appeals for the District of Columbia denied the emergency motion filed by the National Association of Manufacturers to stay the effectiveness of the SEC’s conflict minerals rules. The first Form SDs are due on June 2nd.

The SEC’s most recent guidance on the conflict minerals rules was issued in response to the earlier court ruling and can be found here. The SEC’s FAQs on the conflict minerals rules can be found here.