Form 11-K Requirements

[Guest pcohen]

Reporting company's 401(k) plan held publicly traded common stock until recent (April '06) de-registration under Section 12 of '34 Act, at which time stock investments were converted to cash. Now that company is private, is there an obligation to file a Form 11-K for the plan for 2006?

[BeckyMiller]

Boy - specific technical question. I would go to the securities counsel that assisted with the deregistration to get an answer to that one, rather that trusting in the always valuable, but voluntary message board.

[Kirk Maldonado]

pcohen:

When you say "for 2006," do you mean the one that is filed in 2006 or the one that relates to the 2006 plan year?

[Guest pcohen]

pcohen:

When you say "for 2006," do you mean the one that is filed in 2006 or the one that relates to the 2006 plan year?

Either. FYI, I spoke with counsel at the SEC two weeks ago and laid the question to rest. No post-deregistration filings are required.