Partner Gillian Emmett Moldowan and associate Matthew Behrens authored a practice note on Form S-8 considerations in Lexis Practice Advisor.

For eligible issuers, offers and sales of securities to employees and other service providers are typically registered with the SEC on Form S-8 under the Securities Act of 1933, as amended (Securities Act). Form S-8 consists of two parts, the first of which is a prospectus to be delivered to plan participants but not filed with the Securities and Exchange Commission (SEC), and the second of which is the registration statement, which is filed with the SEC.

The practice note discusses the content and delivery requirements of the Section 10(a) prospectus portion of the Form S-8.

Read "Form S-8 Considerations: Prospectus Disclosure and Other Delivery Requirements."

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