A&O Shearman was formed in 2024 via the merger of two historic firms, Allen & Overy and Shearman & Sterling. With nearly 4,000 lawyers globally, we are equally fluent in English law, U.S. law and the laws of the world’s most dynamic markets.
This combination creates a new kind of law firm, one built to achieve unparalleled outcomes for our clients on their most complex, multijurisdictional matters – everywhere in the world. A firm that advises at the forefront of the forces changing the current of global business and that is unrivalled in its global strength.
Our clients benefit from the collective experience of teams who work with many of the world’s most influential companies and institutions, and have a history of precedent-setting innovations.
Together our lawyers advise more than a third of NYSE-listed businesses, a fifth of the NASDAQ and a notable proportion of the London Stock Exchange, the Euronext, Euronext Paris and the Tokyo and Hong Kong Stock Exchanges.
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.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
