The Golden Lounge

[Jim Bishop]

No can do S-8, gotta be a reporting company.

Who Can Issue Stock on Form S-8

Form S-8 requires the disclosure of very little information on an issuer. Form S-8 relies upon an issuer's existing SEC filings to ensure that adequate public information is available regarding an issuer. Thus, S-8 is only available to fully reporting companies that have met their 1934 Act filing obligations (10-Ks, 10-Qs, etc.) for the twelve-month period preceding the S-8 Filing. A company's annual and quarterly reports are simply incorporated by reference into the S-8, and need not even be included in the S-8 registration filing.