Section 21F was created by Section 922 of the Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 (“Dodd-Frank”). Section 922 of Dodd-Frank established a whistleblower program that requires the Securities and Exchange Commission ("SEC") to pay an award, under regulations prescribed by the SEC and subject to certain limitations, to eligible whistleblowers who voluntarily provide the SEC with original information about a violation of the federal securities laws that leads to the successful enforcement of a covered judicial or administrative action, or a related action. Dodd-Frank also prohibits retaliation by employers against individuals who provide the SEC with information about possible violations of the securities laws. The purpose of the final rules is to reward individuals who provide the SEC with high-quality tips that lead to successful enforcement actions.