Which of the following would require cross-references due to name variants?

• A. Mobile Oil name changed to BP, Inc.
• B. Fong-Ridgway Accounting Services
• C. All State Mining Co
• D. All of the above

Answer: (D)

Cross-references are needed whenever an entity is known by more than one name or variant, so records can be found no matter which form someone uses to search. When a company changes its name, older filings stay under the old name while newer ones use the new name, and a cross-reference links the two so retrieval works from either name. A hyphenated or variant form, like Fong-Ridgway Accounting Services, can appear in different spellings or formats, and cross-references capture those variants to point to the same records. Variants such as All State Mining Co versus All-State Mining Co or All State Mining Company also require cross-references to keep all related records discoverable under any acceptable form. Since each scenario presents a plausible name variant, all of the above would require cross-references.