This amendment relates to material incorporated by reference within these rules. Each rule contains instructions for how to complete a certain type of financial disclosure form (i.e., the Form 6, Form 6F, Form 6X, Form 1, Form 1F, and Form 1X). The purpose of the proposed amendments are to update, clarify, and re-adopt these instructions. In particular, the following changes are being made to the instructions: (1) State the possible penalty for failure to make a required disclosure is raised to $20,000, pursuant to law (change needed on instructions for the Form 6, Form 1, Form 1F, and Form 1X); (2) Indicate that, for attorneys completing the form, if disclosure of the identity of a legal client as a primary or secondary source of income would place them in violation of confidentiality or privilege pursuant to the laws or rules governing attorneys, they may write "Legal Client" without providing further information (change needed on instructions for the Form 1, Form 1F, and Form 1X); (3) Update the calendar years in any dates (change needed on instructions for the Form 6 and Form 1); (4) State the "Training" section is applicable to elected local officers of independent special districts and any person appointed to fill such a vacancy (change needed on the instructions for the Form 6, Form 6X, Form 1, and Form 1X); (5) Indicate the value of real property may be determined by its market value for tax purposes (change needed for the Form 1, Form 1F, and Form 1X); (6) Correct any discrepancy in singular/plural noun usage (change needed for the Form 6 and Form 6F); and (7) Indicate that, during the pendency of ongoing litigation, mayors and elected members of municipal governing bodies will have to file a Form 1 (change needed on instructions for Form 6 and Form 6F).