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In accordance with the Securities Exchange Act of 1934, a Form 11-K is generally required to be filed annually for certain employee benefit plans if:
  • Participants have the option to direct investments in their employer stock (publicly held), or
  • A Form S-8 registration statement has been filed with the SEC to register plan securities.

See AAG-EBP 5.209-5.214 for a discussion of filing requirements.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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