Before
Acme has a separately designated standing Audit Committee established in accordance with Section 3(a)(58)(A) of the Securities Exchange Act of 1934, as amended.
The retirement restoration plan was implemented to address the annual compensation limit of the Internal Revenue Code of 1986, as amended.
Our pension plan is a noncontributory, tax qualified defined benefit plan subject to the Employee Retirement Income Security Act of 1974, as amended.
Before, with commentary
In each of these examples, I suggest deleting “as amended” unless the disclosing company changed something recently because the statute was amended. If you just give the name of a statute, readers will assume you are complying with the most recent version; they will not worry that you decided the 1983 version was more to your liking.
After
Acme has a separately designated standing Audit Committee established in accordance with Section 3(a)(58)(A) of the Securities Exchange Act of 1934.
The retirement restoration plan was implemented to address the annual compensation limit of the Internal Revenue Code of 1986.
Our pension plan is a noncontributory, tax qualified defined benefit plan subject to the Employee Retirement Income Security Act of 1974.