General Rules and Regulations
promulgated
under the
Securities Exchange Act of 1934
Rule 15d-21 -- Reports for Employee Stock Purchase, Savings and Similar Plans
Separate annual and other reports need not be filed
pursuant to section 15(d) of the Act with respect
to any employee stock purchase, savings or similar plan: Provided--
The issuer of the stock or other securities offered
to employees through their participation in the plan files annual reports on Form
10-K and Form 10-KSB or U5S ; and
Such issuer furnishes, as a part of its annual
report on such form or as an amendment thereto, the financial statements required
by Form 11-K with respect to the plan.
If the procedure permitted by this Rule is followed,
the financial statements required by Form 11-K with respect to the plan shall
be filed within 120 days after the end of the fiscal year of the plan, either
as a part of or as an amendment to the annual report of the issuer for its last
fiscal year, provided that if the fiscal year of the plan ends within 62
days prior to the end of the fiscal year of the issuer, such information, financial
statements and exhibits may be furnished as a part of the issuer's next annual
report. If a plan subject to the Employee
Retirement Income Security Act of 1974 uses the procedure permitted by this
Rule, the financial statements required by Form 11-K shall be filed within 180
days after the plan's fiscal year end.
Notice to Users: The Deskbook is made available
with the understanding that the University of Cincinnati College
of Law is not engaged in rendering legal, accounting or other professional
services. If legal advice or other expert assistance is required,
the services of a competent professional person should be sought. See Terms and Conditions of Use.
