Processes Sec. 371. Requirements for international processes. Subtitle G—Unfunded Mandates Reform Sec. 381. Definitions. Sec. 382. Statements to accompany significant regulatory actions. Sec. 383. Small government agency plan. Sec. 384. State, local, and tribal government and private sector input. Sec. 385. Least burdensome option or explanation required. Sec. 386. Assistance to the Office of Information and Regulatory Affairs. Sec. 387. Office of Information and Regulatory Affairs responsibilities. Sec. 388. Judicial review. Subtitle H—Enforcement Coordination Sec. 391. Policies to minimize duplication of enforcement efforts. Subtitle I—Penalties for Unauthorized Disclosures Sec. 392. Criminal penalty for unauthorized disclosures. Subtitle J—Stop Settlement Slush Funds Sec. 393. Limitation on donations made pursuant to settlement agreements to which certain departments or agencies are a party. Title IV—Unleashing Opportunities for Small Businesses, Innovators, and Job Creators by Facilitating Capital Formation Subtitle A—Small Business Mergers, Acquisitions, Sales, and Brokerage Simplification Sec. 401. Registration exemption for merger and acquisition brokers. Sec. 402. Effective date. Subtitle B—Encouraging Employee Ownership Sec. 406. Increased threshold for disclosures relating to compensatory benefit plans. Subtitle C—Small Company Disclosure Simplification Sec. 411. Exemption from XBRL requirements for emerging growth companies and other smaller companies. Sec. 412. Analysis by the SEC. Sec. 413. Report to Congress. Sec. 414. Definitions. Subtitle D—Securities and Exchange Commission Overpayment Credit Sec. 416. Refunding or crediting overpayment of section 31 fees. Subtitle E—Fair Access to Investment Research Sec. 421. Safe harbor for investment fund research. Subtitle F—Accelerating Access to Capital Sec. 426. Expanded eligibility for use of Form S–3. Subtitle G—Enhancing the RAISE Act Sec. 431. Certain accredited investor transactions. Subtitle H—Small Business Credit Availability Sec. 436. Business