in reply to Help with speeding up regex

I'd look to process multiple filings in parallel, if you aren't already.

This certainly won't help much, but can these ORs:

(?:other|applicable)\s+guidance\s+issued (?:current|other)\s+guidance\s+(?:under|from) guidance\s+(?:and\s+rules|promulgated(?:\s+thereunder)?|in\s+SFAS)

Be combined?

(?:current|other|applicable)?\s*guidance\s+(?:under|from|issued|and +\s+rules|promulgated(?:\s+thereunder)?|in\s+SFAS)