11k - SEC filings

[Guest PAL100759]

Is an 11-k filing required for any plan that has employer stock or only for a plan that has publicly traded employer stock?

PAL

[Kirk Maldonado]

Neither.

The test is whether employee contributions are used to purchase employer stock, and, as a result, the shares are required to be registered on a Form S-8.

[Guest PAL100759]

Thanks!

[Kirk Maldonado]

If you want more detail on these matters, you might want to look at BNA Tax Management Portfolio #362, Securities Laws Aspects of Employee Benefit Plans. In the interests of full disclosure, I wrote it.

[stevena]

Kirk or anyone,

I know this is an old post, but could you clarify something for me.

I have a plan with 100+ lives now purchasing employer stock with ee deferrals.

They have an SEC attorney.

Plan is filing form 11k at the end of the year, and is filing form 4 with the SEC each time an officer purchases the stock (each payroll).

Is there a requirement for filing form S-8 as well?

thanks so much

[Kirk Maldonado]

Yes.

[stevena]

Thanks so much. I am a little concerned that we are not doing everything we are supposed to, and the SEC attorney isnt really a "plan" guy, so I am trying my best to wade through this.

When I finally find something I think we might have to file, I cant even figure out what the directions on the form mean. I cant tell what this s8 is, when it has to be filed....its so above my head. But at least I can bring it up.

Thanks so much