Form S-8 Registration Statement Drafting and Filing

Summary

This practice note discusses rules and best practices for drafting and filing a registration statement on Form S-8. Form S-8 is a short-form registration statement filed under the Securities Act of 1933 (Securities Act) for the limited purpose of registering securities of a registrant to be offered under an employee benefit plan (including, if applicable, interests in the plan) to the registrant's employees or employees of its subsidiary or parent companies. Form S-8 registration statements, including post-effective amendments, are effective upon filing with the Securities and Exchange Commission (SEC).