# 17 CFR § 239.16b: Form S-8, for registration under the Securities Act of 1933 of securities to be offered to employees pursuant to employee benefit plans > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/ecfr-17-239.16b ## Section - **Citation:** 17 CFR § 239.16b - **Heading:** Form S-8, for registration under the Securities Act of 1933 of securities to be offered to employees pursuant to employee benefit plans - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** September 22, 2026 - **Source:** Publisher's official text - **Location:** Title 17—Commodity and Securities Exchanges > CHAPTER II—SECURITIES AND EXCHANGE COMMISSION > PART 239—FORMS PRESCRIBED UNDER THE SECURITIES ACT OF 1933 > Subpart A—Forms for Registration Statements ## Text (a) Any registrant that, immediately prior to the time of filing a registration statement on this form, is subject to the requirement to file reports pursuant to section 13 (15 U.S.C. 78m) or 15(d) (15 U.S.C. 78o(d)) of the Securities Exchange Act of 1934; has filed all reports and other materials required to be filed by such requirements during the preceding 12 months (or for such shorter period that the registrant was required to file such reports and materials); is not a shell company (as defined in § 230.405 of this chapter) and has not been a shell company for at least 60 calendar days previously (subject to Instruction A.1.(a)(7) to Form S-8); and if it has been a shell company at any time previously, has filed current Form 10 information (as defined in Instruction A.1.(a)(6) to Form S-8) with the Commission at least 60 calendar days previously reflecting its status as an entity that is not a shell company (subject to Instruction A.1.(a)(7) to Form S-8), may use this form for registration under the Securities Act of 1933 (the Act) (15 U.S.C. 77a et seq.) of the following securities: (1) Securities of the registrant to be offered to its employees or employees of its subsidiaries or parents under any employee benefit plan. The form also is available for the exercise of employee benefit plan options by an employee's family member (as defined in General Instruction A.1(a)(5) to Form S-8) who has acquired the options from the employee through a gift or a domestic relations order. (2) Interests in the above plans, if such interests constitute securities and are required to be registered under the Act. (See Release No. 33-6188 (February 1, 1980) and section 3(a)(2) of the Act.) (b) Electronic filings. In addition to satisfying the foregoing conditions, a registrant subject to the electronic filing requirements of Rule 101 of Regulation S-T (§ 232.101 of this chapter) shall have: (1) Filed with the Commission all required electronic filings, including electronic copies of documents submitted in paper pursuant to a hardship exemption as provided by Rule 201 or Rule 202(d) of Regulation S-T (§ 232.201 or § 232.202(d) of this chapter); and (2) Submitted electronically to the Commission all Interactive Data Files required to be submitted pursuant to § 232.405 of this chapter during the twelve calendar months and any portion of a month immediately preceding the filing of the registration statement on this Form (or for such shorter period of time that the registrant was required to submit such files). [55 FR 23925, June 13, 1990, as amended at 58 FR 14680, Mar. 18, 1993; 64 FR 11116, Mar. 8, 1999; 70 FR 42246, July 21, 2005; 74 FR 6817, Feb. 10, 2009; 83 FR 40877, Aug. 16, 2018] Editorial Note:For Federal Register citations affecting Form S-8, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov. ## Nearby sections - [17 CFR § 239.11 § 239.11 Form S-1, registration statement under the Securities Act of 1933.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.11.md) - [17 CFR § 239.13 § 239.13 Form S-3, for registration under the Securities Act of 1933 of securities of certain issuers offered pursuant to certain types of transactions.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.13.md) - [17 CFR § 239.14 § 239.14 Form N-2 for closed end management investment companies registered on Form N-8A.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.14.md) - [17 CFR § 239.15A § 239.15A Form N-1A, registration statement of open-end management investment companies.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.15A.md) - [17 CFR § 239.16 § 239.16 Form S-6, for unit investment trusts registered on Form N-8B-2.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.16.md) - [17 CFR § 239.16b § 239.16b Form S-8, for registration under the Securities Act of 1933 of securities to be offered to employees pursuant to employee benefit plans.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.16b.md) - [17 CFR § 239.17a § 239.17a Form N-3, registration statement for separate accounts organized as management investment companies.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.17a.md) - [17 CFR § 239.17b § 239.17b Form N-4, registration statement for separate accounts organized as unit investment trusts.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.17b.md) - [17 CFR § 239.17c § 239.17c Form N-6, registration statement for separate accounts organized as unit investment trusts that offer variable life insurance policies.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.17c.md) - [17 CFR § 239.18 § 239.18 Form S-11, for registration under the Securities Act of 1933 of securities of certain real estate companies.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.18.md) - [17 CFR § 239.20 § 239.20 Form S-20, for standardized options.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.20.md) - [17 CFR § 239.23 § 239.23 Form N-14, for the registration of securities issued in business combination transactions by investment companies and business development companies.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.23.md) - [17 CFR § 239.24 § 239.24 Form N-5, form for registration of small business investment company under the Securities Act of 1933 and the Investment Company Act of 1940.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.24.md) - [17 CFR § 239.25 § 239.25 Form S-4, for the registration of securities issued in business combination transactions.](https://www.frixlaw.com/law-library/statutes/ecfr-17-239.25.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-17-239.16b. 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