; or (B) to a broker, dealer, or other person acting for an issuer or affiliated purchaser of the issuer if— (i) a violation of the requirements under this section occurred solely by reason of the conduct of the issuer or affiliated purchaser; and (ii) the broker, dealer, or other person did not know or have reason to know that the issuer or affiliated purchaser was engaging or would engage in conduct that would violate the requirements under this section. (c) Disclosure (1) In general Any issuer or affiliated purchaser of the issuer that seeks to effect a plan or program to repurchase common stock of the issuer shall, on or before the date on which the issuer or affiliated purchaser begins repurchasing common stock under the plan or program, disclose to the Commission on a Form 8–K a filing that includes— (A) the economic rationale, long-term benefits, and reason for the repurchase; (B) the minimum and maximum number (if any) of shares of common stock to be repurchased, and the dollar value to be spent, under the plan or program; (C) the manner and method of repurchase, including any price guidelines or limitations, or contractual plan or arrangement; (D) the intended disposition or treatment of the repurchased common stock; (E) whether any executive officer of the issuer or affiliated purchaser is purchasing common stock during the pendency of the repurchase; (F) whether any executive officer of the issuer or affiliated purchaser is permitted, or intends, to sell common stock during the pendency of the repurchase; (G) a summary of any communications between the issuer and any holders of common stock of the issuer regarding the scope and implementation of the plan or program