Effective as of January 31, 2022, SEC filers must include filing fee disclosures in a new Exhibit 107 to certain filings rather than in the traditional cover page registration fee table and in the EDGAR submission header.  The new exhibit requirement is contained in Item 601(b)(107) of Regulation S-K, and includes three potential tables to be included, as applicable, and instructions.  The tables are formatted to provide information about the applicable fees, any offsets claimed, and additional information for filings in reliance on Rule 429.  iXBRL tagging requirements will apply to the Exhibit 107 tables beginning on July 31, 2024 for large accelerated filers and July 31, 2025 for all other filers.  The following filings are included in those affected by the new rules: Securities Act Forms S-1, S-3, S-4, S-8, S-11, F-1, F-3, F-4, and F-10, Investment Company Act Form N-2, and Exchange Act Schedules 13E-3, 13E-4F, 14A, 14C, TO and 14D-1F.

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