Form for qualified plan stock.

[Guest]

What SEC form is used for registering stock in a qualified plan?

[MoJo]

S-8

[Kirk Maldonado]

Don't forget about the need for the plan to file a Form 11-K each year. In my experience, that form is frequently forgotten.

[Guest sacobb]

Kirk, what are the basic requirements with regard to SEC registrations for employer stock as a participant directed option in a qualified plan? My employer has its stock as an investment option and I've maintained that the stock needs to be registered and a prospectus for the plan needs issued to participants. What triggers the requirements? I also believe that insider trading needs to be monitored. Correct?

[Kirk Maldonado]

SACOBB:

A discussion of the relevant securities laws would take hours. There is an extensive discussion of these securities laws issues as they apply to tax-qualified retirement plans in BNA Tax Management Portfolio 362, Securities Laws Aspects of Employee Benefit Plans. It is available in almost every tax library. (In the interests of full disclosure, I wrote the portfolio.)

[MoJo]

Hmmmm. My recollection is that if "employee" money goes into company stock, the registration requirement attaches, complete with a prospectus.... Check out the BNA portfolio - I've used it and it's pretty complete.