Form S-8 Files Dataset

The Form S-8 Files Dataset is a complete archive of Form S-8 and Form S-8/A registration statements submitted to the SEC's EDGAR system, used by issuers to register securities offered to employees, directors, and certain natural-person consultants under employee benefit plans such as stock option plans, restricted stock and RSU plans, and employee stock purchase plans. Each record corresponds to one EDGAR submission identified by its accession number and contains the original registration statement, any reoffer prospectus, every attached exhibit (legality opinion, plan instruments, auditor consents, filing-fee exhibit), and a generated metadata.json manifest that exposes the EDGAR submission header in structured form. Form S-8 is codified at 17 CFR Section 239.16b and is unusual in that it becomes effective automatically upon filing, without SEC staff review. The dataset covers all S-8 and S-8/A filings from January 1, 1994 to the present, with monthly ZIP containers updated as new filings arrive on EDGAR.

Update Frequency
Daily
Updated at
2026-05-19
Earliest Sample Date
1994-01-01
Total Size
2.2 GB
Total Records
404,063
Container Format
ZIP
Content Types
TXT, JSON, HTML, PDF
Form Types
S-8, S-8/A

Dataset APIs

Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.

Dataset Index JSON API

Download the entire dataset as a single archive file.

Download Entire Dataset:

Download a single container file (e.g. monthly archive) from the dataset.

Download Single Container:

Dataset Files

389 files · 2.2 GB
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2026-05.zip7.4 MB1,237 records
2026-04.zip5.0 MB1,041 records
2026-03.zip8.3 MB1,750 records
2026-02.zip7.0 MB1,425 records
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2025-12.zip4.5 MB699 records
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2025-08.zip6.3 MB1,215 records
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2025-06.zip8.6 MB1,530 records
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2025-03.zip7.2 MB1,639 records
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2020-06.zip6.7 MB1,068 records
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2020-03.zip5.4 MB1,090 records
2020-02.zip3.6 MB701 records
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2019-05.zip7.6 MB1,368 records
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2018-12.zip2.7 MB389 records
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2018-08.zip5.1 MB912 records
2018-07.zip3.7 MB522 records
2018-06.zip6.2 MB989 records
2018-05.zip7.8 MB1,264 records
2018-04.zip2.2 MB378 records
2018-03.zip4.7 MB906 records
2018-02.zip3.8 MB646 records
2018-01.zip2.9 MB459 records
2017-12.zip4.2 MB468 records
2017-11.zip3.9 MB657 records
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2017-04.zip2.6 MB431 records
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2016-05.zip5.7 MB1,063 records
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2015-06.zip6.8 MB1,089 records
2015-05.zip7.0 MB1,198 records
2015-04.zip3.7 MB561 records
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2015-01.zip2.7 MB407 records
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2014-08.zip5.6 MB913 records
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2014-05.zip7.2 MB1,224 records
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2013-05.zip7.9 MB1,303 records
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2013-02.zip4.9 MB598 records
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2012-12.zip5.6 MB569 records
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2012-08.zip5.7 MB1,006 records
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2012-05.zip7.8 MB1,189 records
2012-04.zip2.3 MB426 records
2012-03.zip4.2 MB756 records
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2012-01.zip3.3 MB379 records
2011-12.zip5.3 MB577 records
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2011-08.zip5.6 MB1,002 records
2011-07.zip4.9 MB761 records
2011-06.zip6.1 MB1,001 records
2011-05.zip6.8 MB1,142 records
2011-04.zip3.3 MB525 records
2011-03.zip6.3 MB795 records
2011-02.zip4.2 MB714 records
2011-01.zip3.4 MB521 records
2010-12.zip4.7 MB763 records
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2010-10.zip3.9 MB530 records
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2010-08.zip9.0 MB1,090 records
2010-07.zip4.2 MB656 records
2010-06.zip6.2 MB1,032 records
2010-05.zip6.8 MB1,174 records
2010-04.zip4.4 MB647 records
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2010-02.zip3.7 MB597 records
2010-01.zip2.4 MB425 records
2009-12.zip5.4 MB784 records
2009-11.zip4.8 MB790 records
2009-10.zip5.0 MB636 records
2009-09.zip3.8 MB611 records
2009-08.zip4.8 MB1,010 records
2009-07.zip5.4 MB874 records
2009-06.zip7.1 MB1,192 records
2009-05.zip5.7 MB1,102 records
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2009-03.zip4.5 MB819 records
2009-02.zip3.4 MB609 records
2009-01.zip2.9 MB478 records
2008-12.zip4.2 MB718 records
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2008-08.zip5.6 MB1,048 records
2008-07.zip4.9 MB835 records
2008-06.zip6.7 MB1,161 records
2008-05.zip8.0 MB1,411 records
2008-04.zip4.8 MB758 records
2008-03.zip4.9 MB839 records
2008-02.zip3.9 MB701 records
2008-01.zip3.2 MB600 records
2007-12.zip4.5 MB839 records
2007-11.zip9.7 MB1,048 records
2007-10.zip5.3 MB818 records
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2007-08.zip7.3 MB1,295 records
2007-07.zip5.9 MB1,042 records
2007-06.zip6.8 MB1,326 records
2007-05.zip8.8 MB1,610 records
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2007-03.zip5.5 MB1,000 records
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2007-01.zip4.7 MB809 records
2006-12.zip5.8 MB1,059 records
2006-11.zip5.9 MB1,023 records
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2005-12.zip7.1 MB1,110 records
2005-11.zip6.1 MB1,159 records
2005-10.zip3.1 MB621 records
2005-09.zip5.8 MB1,085 records
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2005-07.zip7.0 MB1,279 records
2005-06.zip11.1 MB1,740 records
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2005-01.zip5.0 MB926 records
2004-12.zip8.8 MB1,525 records
2004-11.zip6.7 MB1,287 records
2004-10.zip6.4 MB1,128 records
2004-09.zip5.6 MB1,128 records
2004-08.zip8.4 MB1,611 records
2004-07.zip7.7 MB1,483 records
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2004-05.zip11.3 MB1,728 records
2004-04.zip6.2 MB1,332 records
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2004-01.zip5.9 MB1,046 records
2003-12.zip8.6 MB1,366 records
2003-11.zip5.5 MB1,036 records
2003-10.zip6.4 MB1,183 records
2003-09.zip7.8 MB1,515 records
2003-08.zip7.3 MB1,482 records
2003-07.zip7.3 MB1,450 records
2003-06.zip10.1 MB1,878 records
2003-05.zip8.6 MB1,740 records
2003-04.zip6.8 MB1,267 records
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2003-02.zip6.1 MB1,087 records
2003-01.zip5.3 MB1,013 records
2002-12.zip6.1 MB1,326 records
2002-11.zip7.7 MB1,219 records
2002-10.zip4.5 MB973 records
2002-09.zip4.7 MB1,001 records
2002-08.zip10.0 MB1,537 records
2002-07.zip7.9 MB1,643 records
2002-06.zip9.7 MB1,985 records
2002-05.zip8.6 MB1,997 records
2002-04.zip7.2 MB1,577 records
2002-03.zip6.4 MB1,306 records
2002-02.zip5.6 MB1,203 records
2002-01.zip6.8 MB1,538 records
2001-12.zip8.2 MB1,695 records
2001-11.zip7.8 MB1,672 records
2001-10.zip7.6 MB1,572 records
2001-09.zip6.2 MB1,341 records
2001-08.zip12.6 MB2,216 records
2001-07.zip9.7 MB2,070 records
2001-06.zip9.4 MB2,111 records
2001-05.zip9.8 MB2,146 records
2001-04.zip6.9 MB1,450 records
2001-03.zip7.4 MB1,752 records
2001-02.zip7.3 MB1,601 records
2001-01.zip6.7 MB1,575 records
2000-12.zip8.9 MB2,056 records
2000-11.zip8.5 MB1,897 records
2000-10.zip7.9 MB1,820 records
2000-09.zip8.4 MB1,924 records
2000-08.zip10.0 MB2,326 records
2000-07.zip8.9 MB2,051 records
2000-06.zip12.4 MB2,877 records
2000-05.zip9.2 MB2,241 records
2000-04.zip8.4 MB1,857 records
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2000-02.zip7.6 MB1,829 records
2000-01.zip6.8 MB1,536 records
1999-12.zip10.0 MB2,190 records
1999-11.zip6.9 MB1,621 records
1999-10.zip7.1 MB1,602 records
1999-09.zip6.8 MB1,707 records
1999-08.zip8.2 MB1,979 records
1999-07.zip8.6 MB1,808 records
1999-06.zip10.2 MB2,361 records
1999-05.zip8.1 MB1,993 records
1999-04.zip6.7 MB1,615 records
1999-03.zip7.5 MB1,584 records
1999-02.zip5.8 MB1,364 records
1999-01.zip5.3 MB1,342 records
1998-12.zip9.4 MB2,045 records
1998-11.zip5.7 MB1,417 records
1998-10.zip6.5 MB1,482 records
1998-09.zip8.3 MB1,808 records
1998-08.zip8.9 MB2,069 records
1998-07.zip8.1 MB1,944 records
1998-06.zip11.6 MB2,518 records
1998-05.zip8.5 MB2,062 records
1998-04.zip7.2 MB1,748 records
1998-03.zip6.8 MB1,504 records
1998-02.zip5.1 MB1,302 records
1998-01.zip7.5 MB1,520 records
1997-12.zip10.5 MB2,200 records
1997-11.zip7.9 MB1,612 records
1997-10.zip8.2 MB1,871 records
1997-09.zip7.3 MB1,667 records
1997-08.zip8.2 MB1,968 records
1997-07.zip9.0 MB2,109 records
1997-06.zip9.6 MB2,288 records
1997-05.zip7.9 MB1,909 records
1997-04.zip6.9 MB1,702 records
1997-03.zip5.2 MB1,228 records
1997-02.zip6.0 MB1,402 records
1997-01.zip6.4 MB1,505 records
1996-12.zip9.4 MB2,054 records
1996-11.zip7.5 MB1,745 records
1996-10.zip7.8 MB1,802 records
1996-09.zip6.9 MB1,584 records
1996-08.zip7.6 MB1,735 records
1996-07.zip8.2 MB1,943 records
1996-06.zip9.0 MB2,173 records
1996-05.zip8.0 MB1,841 records
1996-04.zip3.1 MB738 records
1996-03.zip2.7 MB611 records
1996-02.zip2.8 MB587 records
1996-01.zip2.5 MB522 records
1995-12.zip4.4 MB841 records
1995-11.zip3.1 MB637 records
1995-10.zip2.7 MB589 records
1995-09.zip2.7 MB664 records
1995-08.zip3.5 MB765 records
1995-07.zip2.7 MB605 records
1995-06.zip4.2 MB969 records
1995-05.zip3.4 MB773 records
1995-04.zip2.1 MB516 records
1995-03.zip2.3 MB472 records
1995-02.zip1.6 MB276 records
1995-01.zip1.3 MB240 records
1994-12.zip2.1 MB436 records
1994-11.zip1.8 MB314 records
1994-10.zip1.3 MB264 records
1994-09.zip1.5 MB334 records
1994-08.zip1.4 MB347 records
1994-07.zip2.0 MB365 records
1994-06.zip1.7 MB405 records
1994-05.zip2.1 MB437 records
1994-04.zip1.2 MB286 records
1994-03.zip1.4 MB313 records
1994-02.zip1.3 MB264 records
1994-01.zip1.4 MB229 records

What This Dataset Contains

The dataset captures the full corpus of Form S-8 and Form S-8/A filings — the Securities Act of 1933 short-form registration used to register securities issued under employee benefit plans. Form S-8 is available only to issuers already subject to Exchange Act reporting; it is short because most substantive disclosure is satisfied by incorporation by reference to the registrant's Exchange Act reports and by a separately delivered Section 10(a) prospectus. Form S-8/A is the corresponding amendment, used to revise a previously filed registration statement — typically to register additional shares under the same plan, to add a new plan, to substitute a successor registrant after a merger, or to correct or replace an exhibit.

For each accession number, the dataset preserves the metadata.json manifest plus every TXT, HTML, and PDF document present in the original EDGAR submission: the primary registration statement, any reoffer prospectus, and all attached exhibits (legal opinion, plan documents, auditor consents, powers of attorney, the Inline XBRL filing-fee exhibit, and miscellaneous exhibits). Image files (JPG, GIF, PNG) and the synthetic complete-submission text file are deliberately excluded. The archive is delivered as ZIP containers organized by filing month, and the file types found inside are TXT, JSON, HTML, and PDF. Coverage begins on January 1, 1994 and extends to the present.

Content Structure of a Single Record

What one record represents

A single record in the Form S-8 Files dataset corresponds to one Form S-8 or Form S-8/A registration statement as submitted to EDGAR, identified by its 18-character accession number. The physical embodiment of that record is a directory whose name is the accession number with dashes removed (for example, accession 0001493152-25-020414 becomes folder 000149315225020414), housed inside a monthly ZIP archive keyed by YYYY/YYYY-MM.zip. Within that directory the dataset preserves the registrant's original EDGAR documents — the registration statement itself plus every attached exhibit — together with a generated metadata.json index file that exposes the EDGAR submission header in structured form. The accession-number folder is the natural primary key for the record: one filing equals one folder equals one row in any tabular view derived from the dataset.

How Form S-8 is structured internally

Internally, Form S-8 is organized in two parts. Part I, "Information Required in the Section 10(a) Prospectus," contains items describing the plan, the participants, and the securities offered, but Rule 428 permits this Part I content to be delivered to plan participants outside the filing itself, so the on-EDGAR copy is generally a brief stub that references the plan documents and the Section 10(a) prospectus rather than reproducing them. Part II, "Information Required in the Registration Statement," is the substantive on-filing content and contains the items that drive most of the document's body: Item 3 Incorporation of Documents by Reference, Item 4 Description of Securities (when not registered under Exchange Act Section 12), Item 5 Interests of Named Experts and Counsel, Item 6 Indemnification of Directors and Officers, Item 7 Exemption from Registration Claimed (when reoffer or resale shares are involved), Item 8 Exhibits, and Item 9 Undertakings. The body closes with the required signatures by the registrant, its principal executive officer, principal financial officer, principal accounting officer, and a majority of the board of directors.

When the registrant simultaneously registers the resale of restricted securities by control persons or affiliates, a reoffer prospectus prepared on Form S-3 is bound into the same filing under General Instruction C. This adds a Form S-3 cover page, a selling-shareholder table, a plan of distribution, and a brief narrative section ahead of Part II.

Three-layer record layout

Each record has three concentric layers: the monthly ZIP container, the per-filing accession folder, and the individual documents inside that folder. The ZIP archive contains a top-level folder named after the month (YYYY-MM/); under that month folder, every filing has its own accession-number subdirectory; under each accession folder are the registrant's submitted documents plus metadata.json. File names within an accession folder are preserved exactly as the registrant uploaded them and follow no global convention — names like forms-8.htm, d28876ds8.htm, s-8x103125.htm, and tm2529594d1_s8.htm all denote primary registration statements. Document type cannot be reliably inferred from file name; the canonical type-to-file mapping lives in metadata.json.

Each document inside the folder is wrapped in the EDGAR SGML document envelope, with header tags identifying the type, sequence, filename, and description before the actual <HTML> body begins:

1 <DOCUMENT>
2 <TYPE>S-8
3 <SEQUENCE>1
4 <FILENAME>forms-8.htm
5 <DESCRIPTION>S-8
6 <TEXT>
7 <HTML>... full HTML body of the registration statement ...</HTML>
8 </TEXT>
9 </DOCUMENT>

The same wrapper appears around the legal opinion (EX-5.1), each auditor consent (EX-23.x), each plan or charter exhibit (EX-4.x, EX-10.x), and the filing-fee exhibit (EX-FILING FEES). The primary registration statement is conventionally sequence 1; exhibits follow in the sequence the registrant assigned.

metadata.json

metadata.json is the structured manifest derived from EDGAR's submission header and is the recommended entry point into a record. Its top-level scalars include formType ("S-8" or "S-8/A"), accessionNo in dashed form, filedAt as an ISO-8601 timestamp with timezone offset, effectivenessDate (which for Form S-8 typically equals the filing date because S-8 takes effect on filing), a constant boilerplate description of "Form S-8 - Securities to be offered to employees in employee benefit plans", an internal hex id, and four EDGAR URLs: linkToFilingDetails (primary document), linkToTxt (full submission text), linkToHtml (the -index.htm page), and linkToXbrl (frequently empty for S-8 because the only structured data is the Exhibit 107 inline-XBRL fee filing).

Three structured arrays follow. documentFormatFiles[] enumerates every document in the submission as it sat in the EDGAR header, with sequence (string "1", "2", ..., or a single space " " for the synthetic complete-submission row), size in bytes as a string, documentUrl, registrant-supplied description, and type (S-8, S-8/A, EX-4.1, EX-5.1, EX-23.1, EX-10.1, EX-FILING FEES, GRAPHIC, and similar). dataFiles[] lists auxiliary machine-readable artifacts; for S-8 this almost always reduces to a single extracted XBRL filing-fee instance with type: "XML" and description "EXTRACTED XBRL INSTANCE DOCUMENT". seriesAndClassesContractsInformation[] is structurally present but normally empty, since that field is populated only for investment-company filings.

entities[] describes the parties associated with the submission. For Form S-8 there is typically a single entry, the filer, with companyName carrying a role suffix (e.g. "SHF Holdings, Inc. (Filer)"), cik, irsNo (sometimes "000000000" when absent), fileNo of the form 333-NNNNNN, EDGAR filmNo, the entity-level type (e.g. "S-8"), act ("33" for the Securities Act of 1933), stateOfIncorporation as a two-letter code, fiscalYearEnd as an MMDD string, sic combining the four-digit SIC code with its industry label (e.g. "3674 Semiconductors & Related Devices"), and a tickers[] array of trading symbols associated with the registrant (which may include warrant or unit symbols when applicable).

Component-by-component breakdown of the documents

Primary registration statement (TYPE = S-8 or S-8/A, sequence 1). The substantive body of the filing in HTML. It opens with a facing page giving the registrant's exact legal name, state of incorporation, IRS employer identification number, principal executive office address, the title of the plan or plans whose securities are being registered, and the name and address of the agent for service. Until the filing-fee exhibit was carved out in 2022, this page also carried the calculation-of-registration-fee table; in modern filings that table is replaced by a cross-reference to Exhibit 107. The body then proceeds through Part I (typically a one-page Rule 428 stub), Part II Items 3 through 9, and the signature block. Form S-8/A bodies are usually shorter and explicitly identify which prior S-8 is being amended and what is changing — most commonly an additional share count under an existing plan or a replacement of a specific exhibit.

Reoffer prospectus. When General Instruction C is used, the reoffer prospectus appears either as a separate document or as an embedded section of the primary HTML. It contains the cover page in S-3 form, summary, risk factors (often by reference), use of proceeds, a selling-shareholder table with names and share amounts, plan of distribution, legal matters, and experts.

EX-4.x — Instruments defining rights of holders. Includes the registrant's certificate of incorporation and bylaws (frequently filed as separate sub-exhibits such as EX-4.1, EX-4.2, EX-4.3), certificates of designation for any preferred series whose conversion mechanics affect the registered shares, and the plan instruments themselves when treated as the security definition rather than as material contracts.

EX-5.1 — Opinion of counsel. Required by Item 601(b)(5) of Regulation S-K. A short legal opinion, typically two to five pages, addressing the due authorization, valid issuance, and (for stock) full-paid and non-assessable status of the shares being registered, conditioned on the plan being properly administered. It is signed by the law firm and includes the firm's consent to its inclusion as an exhibit.

EX-10.x — Material contracts. Most commonly the actual employee benefit plan document — for example the "2025 Equity Incentive Plan," "Employee Stock Purchase Plan," or "Non-Employee Director Compensation Plan." Forms of award agreement (option, RSU, PSU) are often filed as additional EX-10 sub-exhibits.

EX-23.x — Consents of independent registered public accounting firm. One consent per audit firm whose report is incorporated by reference, authorizing inclusion of that report in the registration statement. These are short letters on the firm's letterhead.

EX-24 — Power of attorney. When officers and directors sign the registration statement through an attorney-in-fact, the power of attorney is filed as Exhibit 24. It can also be embedded directly in the signature block of the primary document.

EX-FILING FEES (Exhibit 107). The machine-readable filing-fee disclosure exhibit, mandated for S-8 filings on or after the January 31, 2022 compliance date. It is delivered as Inline XBRL — XHTML carrying ix:nonNumeric, ix:nonFraction, and xbrli:context elements drawn from the SEC's filing-fee disclosure (ffd) taxonomy — and machine-encodes the title of each class of securities being registered, share or unit counts, proposed maximum offering price per unit, proposed maximum aggregate offering price, fee rate, and amount of registration fee. It is the only structured document in a typical S-8; every other exhibit is HTML body text suitable for NLP extraction rather than direct field parsing.

EX-99.x — Miscellaneous exhibits. Used for items that do not fit the other categories: press releases, plan summaries, trustee reports for 401(k) plans (required by General Instruction E when employer stock is an investment option), or signed undertaking letters.

Included content

The dataset preserves, for each accession number, the metadata.json manifest plus every TXT, HTML, and PDF document present in the original EDGAR submission. The file-types found in the dataset are TXT, JSON, HTML, and PDF. Modern S-8 filings consist almost entirely of HTML/HTM documents wrapped in the EDGAR SGML envelope, with an occasional PDF for scanned plan documents or signature pages and a TXT body only for the earliest pre-1999 filings. The HTML preserves the registrant's original formatting, embedded tables, hyperlinks, and Inline XBRL markup on the filing-fee exhibit.

Excluded or separate content

Image files (JPG, GIF, PNG) embedded in the original submission are intentionally omitted from the archive. metadata.json may still list them under documentFormatFiles[] with type: "GRAPHIC", but the binary files themselves are not present on disk; downstream tools that follow GRAPHIC pointers must expect them to be missing. The complete-submission text file — the concatenated .txt rendering of the entire submission that EDGAR generates as a convenience artifact — is also excluded; it appears in documentFormatFiles[] with sequence " " (a single space) purely as a URL pointer to EDGAR. Substantive content excluded by design rather than by dataset packaging includes the full Section 10(a) prospectus and most of the plan-participant disclosure (delivered outside the registration statement under Rule 428) and any document the registrant chose to incorporate by reference rather than file as an exhibit — most commonly the latest Form 10-K, intervening 10-Qs and 8-Ks, and the Exchange Act registration statement for the class of securities being registered.

Changes in required content and structure over time

The Form S-8 instructions have been revised several times since 1994, and these revisions materially affect what appears inside a record depending on its filing date.

The most consequential rewrite was the 1999 amendment (Securities Act Release No. 33-7646), which sharply restricted Form S-8 use after a series of abuses involving consultants. After that release, securities issued to consultants and advisors qualify for S-8 only if the consultant is a natural person providing bona fide services unrelated to capital-raising or market-promotion activities. The Item 1 and Item 2 instructions were rewritten to reflect this restriction, and the practical effect on filings from 1999 forward is tighter description of the plan participants in Part I and, for filings registering consultant grants, an explicit representation about the nature of the services.

Sarbanes-Oxley (2002) and the related amendments to Item 601 of Regulation S-K refined the exhibits required for an S-8 — most notably the Item 601(b)(5) legal opinion and Item 601(b)(23) auditor consent disclosures — and introduced standardized certifications elsewhere in the disclosure regime that S-8 incorporates by reference rather than restating. From 2003 onward, the auditor consent (EX-23.x) is consistently present as a carefully drafted, firm-specific document.

The most visible recent structural change is the 2022 filing-fee modernization (Securities Act Release No. 33-10997), which moved the calculation-of-registration-fee table off the cover page of the registration statement and into a dedicated, Inline XBRL-tagged exhibit, Exhibit 107 (EX-FILING FEES). For S-8 filings on or after January 31, 2022, every record contains this exhibit; before that date the fee table is embedded as an HTML table on the facing page of the primary document and there is no Exhibit 107.

Successor-registrant rules under General Instruction E and the 401(k) plan trustee-report requirement under General Instruction G have remained substantively stable, but the cover-page identification block was expanded in stages to require the Commission File Number, IRS Employer Identification Number, and (post-2022) the registrant's trading symbol and exchange listing in tabular form.

Changes in data format over time

Form S-8 records span the full evolution of EDGAR document formats. Filings from 1994 through approximately 1996 are plain ASCII text wrapped in the SGML <DOCUMENT> envelope; tables are rendered with monospaced spacing and the only typographic distinction is uppercase headings. HTML filing was permitted from 1999 onward and adoption was nearly universal by the early 2000s; from that point each document inside a record is HTML inside the SGML wrapper, with embedded tables, fonts, and hyperlinks. PDF exhibits became more common in the 2000s for scanned plan documents and notarized signature pages, but they remain a small minority of files.

Inline XBRL appears in S-8 records only on the filing-fee exhibit, and only for filings on or after the January 31, 2022 compliance date for Securities Act Release 33-10997. The filing-fee XHTML carries ix: and xbrli: namespaces and uses the ffd taxonomy to tag each row of the fee table. The narrative body of the registration statement and the legal opinion, plan, and consent exhibits remain unstructured HTML throughout the dataset's history; XBRL tagging of S-8 narrative content has never been required.

Interpretation notes

Several details warrant care during extraction.

  • Identifying the primary document. File naming inside an accession folder is registrant-specific, so the only reliable way to identify the primary registration statement is to scan documentFormatFiles[] for type === "S-8" or type === "S-8/A" and resolve that entry's documentUrl basename within the folder; sequence 1 is a useful secondary signal but is occasionally violated.
  • Sparse narrative is expected. Because S-8 disclosure is dominated by incorporation by reference, the absence of detailed business, risk, or financial narrative inside the document is by design and not a sign of a truncated record; the substantive disclosure lives in the registrant's Exchange Act reports referenced in Item 3.
  • S-8/A often re-uses prior exhibits. Amendments frequently incorporate the original exhibits by reference to the prior accession number rather than re-filing them, so a small S-8/A folder is normal and complete.
  • Two regimes for fee data. The Exhibit 107 Inline XBRL document is the single reliable source of structured fee, share-count, and security-class data for filings dated on or after January 31, 2022; for earlier filings the equivalent information lives only in the HTML cover-page fee table and must be parsed from the rendered text.
  • Empty schema fields. Fields in metadata.json that look empty on S-8 (linkToXbrl, seriesAndClassesContractsInformation[]) are structurally present because the schema is shared across multiple form-type datasets; their emptiness is expected for S-8 rather than indicative of missing data.
  • GRAPHIC rows are bibliographic. Rows in documentFormatFiles[] with type: "GRAPHIC" are pointers to image binaries that the dataset deliberately does not carry; downstream tooling should treat those rows as references only, not as resolvable file paths inside the folder.

Who Files or Publishes This Dataset, and When

Who files the record

Each record is a Securities Act registration statement filed by the issuer of the securities being registered. The filer is never the plan participants, the plan trustee, the plan administrator, or an underwriter. The plan itself appears as a co-registrant only when plan interests are themselves separate securities (for example, certain 401(k) plans with employee contribution accounts).

Form S-8 is restricted to a narrow class of registrants. Eligibility requires that the issuer:

  • be subject to Section 13 or 15(d) reporting under the Exchange Act
  • have filed all required Exchange Act reports during the preceding 12 months (or shorter period since becoming a reporting company)
  • not be a shell company, and not have been one within the prior 60 days, unless it has filed Form 10 information demonstrating it is no longer a shell

The resulting filer population includes:

Excluded from the dataset: private companies, voluntary filers not subject to Section 13 or 15(d), shell companies and pre-business-combination SPACs, and registered investment companies under the Investment Company Act of 1940.

The persons who receive the registered securities are restricted by the form's instructions to employees, officers, directors, general partners, trustees, and natural-person consultants providing bona fide services unrelated to capital-raising or market-making. They are not filers; they are the offeree population.

When the record is created or required

Form S-8 has no statutory filing deadline and is event-driven, not periodic. It becomes effective automatically upon filing under Rule 462(a), with no SEC staff review. An issuer files when it needs an effective registration in place before offering or selling plan securities.

Typical triggers for a new S-8 filing:

  • adoption of a new employee benefit plan (omnibus equity incentive plan, ESPP, inducement plan)
  • shareholder approval of additional shares under an existing plan, including evergreen annual increases
  • assumption of a target's equity plans following a merger or acquisition
  • top-up registration of additional shares as the prior pool nears depletion
  • registration of plan interests where employee contribution accounts are themselves securities
  • a reoffer prospectus permitting affiliates to resell control or restricted plan shares

Common timing patterns observed in the dataset:

  • shortly after annual meetings approving plan amendments or share increases
  • shortly after closing of business combinations involving assumed plans
  • promptly after the 60-day post-Form-10 waiting period for former shell companies and de-SPACed issuers

A Form S-8/A amendment updates a previously effective S-8 to add information, correct deficiencies, or file exhibits. It is normally not used to register additional shares; issuers instead file a new Form S-8 incorporating the earlier filing by reference.

Registration fees are paid at the time of filing based on the shares registered and a calculated proposed maximum offering price under Rule 457(h).

Important distinctions

  • Filer vs. plan vs. participant. The filer is the issuer; the plan is described in the filing, and participating employees are offerees, not registrants.
  • Securities Act, not Exchange Act. Form S-8 does not substitute for Form 10-K, Form 10-Q, Form 8-K, Form 20-F, Form 40-F, or Form 6-K obligations.
  • Not for capital raising. Primary public offerings are registered on Form S-1, S-3, Form F-1, or Form F-3. Securities issued to consultants in connection with capital-raising or market-making cannot ride on Form S-8.
  • Foreign private issuers are eligible even though they do not file Form 10-K, provided they are current on Form 20-F, 40-F, and applicable 6-K furnishings.
  • Shell companies and pre-business-combination SPACs are ineligible. Former shells become eligible only 60 days after filing Form 10 information, producing a characteristic gap in post-de-SPAC filings.
  • Investment companies registered under the 1940 Act do not use Form S-8; their employee plan registrations occur under investment-company-specific Securities Act forms.
  • Deregistration of unsold shares occurs via post-effective amendment or Form RW, which appear under different form types and are not in this dataset.

How This Dataset Differs From Similar Datasets or Filings

Form S-8 occupies a narrow slot in the Securities Act registration family: it registers only securities issued under employee benefit plans and becomes effective on filing without staff review. The most informative comparisons are therefore to other 1933 Act registration forms, the post-effective amendments that extend an S-8 registration, and the disclosure datasets that describe the same compensation plans from a different angle.

Form S-1 registration statements

S-1 is the general-purpose Securities Act registration used for IPOs and most primary or secondary offerings. It shares the 1933 Act framework and Item 601 exhibit conventions with S-8, but requires full business, risk-factor, MD&A, and audited financial disclosure, and is subject to SEC staff review before effectiveness. S-8 carries almost none of that narrative, becomes effective automatically, and is limited to plan participants. Treat S-1 as a deep prospectus dataset and S-8 as a thin, plan-registration dataset.

Form S-3 shelf registration statements

S-3 is the short-form registration available to seasoned issuers for cash offerings, shelf takedowns, and resales. Both S-3 and S-8 rely on incorporation by reference and become effective quickly, but S-3 covers public capital-raising and selling-stockholder resales (ATMs, follow-ons, PIPE resales) and uses a base prospectus plus prospectus supplements. S-8 covers only benefit-plan issuances and has no supplement workflow.

Form S-4 business combination registrations

Form S-4 registers securities issued in mergers, exchange offers, and similar transactions, dominated by merger agreements, fairness opinions, pro forma financials, and target-shareholder proxy/prospectus content. The only meaningful overlap with S-8 is the shared registration framework. S-4 and S-8 occasionally appear in sequence when an acquirer assumes a target's equity plans, but the substantive disclosures do not overlap.

Form S-8 POS post-effective amendments

Form S-8 POS filings update, carry forward, or deregister shares previously registered on S-8. They are the closest functional neighbor and form part of the same registration lineage, but are filed under a distinct form-type code and are not included in this dataset, which is limited to S-8 and S-8/A. Researchers tracking the complete life cycle of a plan registration need S-8 POS in addition to this dataset.

Form 11-K annual reports for employee benefit plans

Form 11-K provides ongoing audited financial reporting for employee stock purchase, savings, and similar plans whose interests are registered on S-8. The two forms are paired by regulation but report different things: S-8 is a one-time registration of shares and the plan document, while 11-K is a recurring financial statement on the plan entity itself. They are complementary, not substitutable.

DEF 14A proxy statements

DEF 14A proxy statements carry the executive compensation discussion and shareholder votes that authorize or expand the equity plans S-8 later registers. The proxy supplies governance context and plan summaries; the S-8 is the mechanical registration that follows. Proxies do not register securities, and S-8 filings contain little compensation-policy narrative.

Form 10-K Item 201(d) equity compensation plan tables

The 10-K equity compensation plan information table aggregates shares authorized, outstanding, and available under all equity plans as of a period end. It is the standing-balance view; the S-8 dataset is the transactional record of when and how those shares were registered and under which plan document. See also Item 201(d).

Forms 3, 4, and 5 insider transaction filings

Section 16 filings record person-level acquisitions, dispositions, and holdings, including option grants, RSU vesting, and ESPP purchases tied to S-8-registered plans. The link is through the underlying securities, but the data layer differs entirely: Section 16 data is participant-level transactions, while S-8 is issuer-level plan authorization. See Form 3, Form 4, and Form 5.

Boundary summary

The Form S-8 Files Dataset is distinct because it sits at the intersection of three traits no neighboring dataset combines: it is a Securities Act registration record (unlike 10-K, 11-K, proxy, or Section 16 data); it is restricted to employee and director benefit-plan securities (unlike S-1, S-3, and S-4); and it preserves the full original submission, including the plan document or reoffer prospectus, legality opinion, and Item 601 exhibits (unlike the aggregated tables in periodic reports). It is the authoritative source for when an issuer formally registered shares into an employee benefit plan and for retrieving the supporting plan document and counsel opinion as filed. It does not replace ongoing plan financial reporting, compensation governance disclosure, or insider transaction history, but it is the registration record those datasets reference.

Who Uses This Dataset

The Form S-8 Files Dataset is used by professionals working on equity plan design, securities registration, corporate governance, and stock-based compensation analysis.

Executive compensation consultants

Used to benchmark plan design across peer groups. Consultants pull plan documents, share reservations, and sub-plan language to support share-request sizing, burn-rate studies, and recommendations to compensation committees on amendments, replenishments, and evergreen provisions.

Equity plan administrators and stock plan services

Used to track the registered share pool available for grants. Teams reconcile fee tables, registered share counts, and S-8/A amendments against outstanding awards to support plan capacity monitoring, Rule 457 fee calculations, and grant-system configuration.

Securities lawyers and disclosure counsel

Used as a precedent library when drafting S-8s, reoffer prospectuses for affiliate resales, legality opinions, and Item 601 exhibits. Counsel mines the corpus for drafting conventions on assumed plans in M&A, inducement awards under listing-rule exceptions, and Rule 416 anti-dilution coverage.

Corporate governance and proxy analysts

Used to verify whether share increases were shareholder-approved and to flag evergreen provisions or inducement plans registered outside approved pools. Analysts cross-reference plan names, share counts, and filing dates with proxy approvals to inform vote recommendations and dilution analyses.

Equity research analysts

Used to estimate dilution and model stock-based compensation expense. Analysts track registered share counts over time and read plan documents for vesting schedules and award limits, flagging step-changes that imply hiring acceleration or aggressive grant practices.

Forensic accountants

Used to reconcile plans named in financial statement footnotes with the population of registered S-8 plans, identifying unregistered plans, late registrations, or share pools inconsistent with disclosed grant activity.

M&A diligence and integration teams

Used to inventory a target's active equity plans, registered share balances, foreign sub-plans, and assumed legacy plans. Outputs feed treatment of outstanding awards, replacement award design, and post-closing S-8 deregistration or assumption filings.

In-house compliance and capital markets teams

Used as an internal precedent library for cover pages, fee tables, exhibit lists, signatures, and reoffer prospectus sections, and to time evergreen S-8 filings around peer cadence.

Auditors

Used during substantive testing of equity transactions to verify registered share pools, plan effective dates, and the presence of legality opinions supporting issuance.

Quantitative researchers

Used to build features from filing timing, frequency, and registered share amounts, treating S-8 activity as a proxy for compensation intensity and anticipated dilution in factor models and event studies.

Data engineers and RAG developers

Used to build structured equity plan databases by parsing plan documents, fee tables, and exhibits into normalized fields. The corpus also grounds retrieval-augmented systems answering legal, compensation, and governance questions against authoritative plan documents and counsel opinions.

Specific Use Cases

The following workflows draw on the registration statement body, plan exhibits, legal opinion, auditor consents, and the Inline XBRL filing-fee exhibit.

  • Tracking registered share pools by plan over time. Parse Exhibit 107 (EX-FILING FEES) Inline XBRL across an issuer's S-8 and S-8/A history to build a per-plan time series of registered share counts, fee rates, and aggregate offering price. Output feeds dilution models, plan-capacity dashboards, and reconciliation against Item 201(d) tables in the 10-K.

  • Building a benchmark library of equity plan documents. Extract the EX-10.x plan instruments (equity incentive plans, ESPPs, inducement plans, non-employee director plans) and forms of award agreement across peer groups, then index vesting schedules, share limits, evergreen formulas, change-in-control triggers, and 162(m)-style caps. Compensation consultants and in-house counsel use the resulting corpus for plan design benchmarking and share-request sizing memos to compensation committees.

  • Detecting unapproved or inducement share grants. Cross-reference the plan name and share count on the S-8 cover page and Exhibit 107 with prior DEF 14A shareholder approvals, flagging registrations that exceed approved pools or rely on Nasdaq Rule 5635(c)(4) / NYSE 303A.08 inducement carve-outs. Output supports proxy advisor vote recommendations and governance red-flag lists.

  • M&A target plan inventory and successor-registrant tracking. For a target company, pull the full set of S-8 and S-8/A folders to inventory active plans, foreign sub-plans, and assumed legacy plans, including any General Instruction E successor-registrant filings made post-closing. The plan documents (EX-10.x), legality opinion (EX-5.1), and reoffer prospectuses drive treatment of outstanding awards and post-closing assumption or deregistration workflows.

  • Counsel and auditor network mapping. Aggregate the signing law firm on EX-5.1 legality opinions and the audit firm on EX-23.x consents across the dataset to build issuer-to-firm relationship histories, detect auditor or counsel changes around equity events, and feed league-table style market-share reporting on S-8 work.

  • Grounding a RAG system for equity plan questions. Chunk the primary registration statement, EX-5.1 opinion, EX-10.x plan documents, and reoffer prospectuses into a retrieval index keyed by accession number, registrant CIK, and plan title from metadata.json. The system answers questions like "what is the evergreen formula in this issuer's 2023 plan?" or "which plans have been assumed via S-8/A after a merger?" with citations back to the filed exhibit.

  • Event-study features from S-8 filing cadence. Use filedAt timestamps, share counts from Exhibit 107, and registrant identifiers from entities[] to construct issuer-level features capturing S-8 frequency, share-pool replenishment intervals, and registration size. Quantitative researchers feed these into factor models and event studies on dilution, hiring intensity, and post-IPO compensation behavior. See also Forms 3, 4, and 5 insider transaction filings.

Dataset Access

The Form S-8 Files Dataset can be accessed in three ways: through the dataset index JSON API for metadata and discovery, through a single-archive download for the entire dataset, or through per-container downloads for incremental updates.

Dataset Index JSON API: https://api.sec-api.io/datasets/form-s8-files.json

This endpoint returns dataset-level metadata (name, description, last updated timestamp, earliest sample date, total record count, total size, covered form types, container format, and file types), the full dataset download URL, and the list of all container files with their individual download URLs, sizes, record counts, and updated timestamps. Use this endpoint to programmatically monitor which containers have changed in the most recent refresh and decide which monthly archives to re-download on a daily basis. This endpoint does not require an API key.

Example response:

Example
1 {
2 "datasetId": "1f13365b-9ae0-68ef-ae51-15610a09429e",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-s8-files.zip",
4 "name": "Form S-8 Files Dataset",
5 "updatedAt": "2026-05-08T02:54:10.635Z",
6 "earliestSampleDate": "1994-01-01",
7 "totalRecords": 403245,
8 "totalSize": 2153300688,
9 "formTypes": ["S-8", "S-8/A"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["TXT", "JSON", "HTML", "PDF"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-s8-files/2026/2026-05.zip",
15 "key": "2026/2026-05.zip",
16 "size": 13818783,
17 "records": 154,
18 "updatedAt": "2026-05-08T02:54:10.635Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-s8-files.zip?token=YOUR_API_KEY

Downloads the complete dataset, covering all S-8 and S-8/A filings from January 1994 to the present, as a single ZIP archive. This endpoint requires an API key.

Download Single Container: https://api.sec-api.io/datasets/form-s8-files/2026/2026-05.zip?token=YOUR_API_KEY

Downloads one monthly container ZIP instead of the full dataset, useful for incremental syncs targeting only containers that have changed since the last refresh. The available container paths are listed in the dataset index JSON response. This endpoint requires an API key.

Frequently Asked Questions

What forms does this dataset cover?

The dataset covers Form S-8 and Form S-8/A filings submitted to EDGAR. Form S-8 is the Securities Act of 1933 registration statement used to register securities offered to employees, directors, and certain natural-person consultants under employee benefit plans, and Form S-8/A is its amendment.

What does one record in this dataset represent?

One record corresponds to a single Form S-8 or Form S-8/A submission to EDGAR, identified by its 18-character accession number. Each record is a folder containing the original registration statement, any reoffer prospectus, every attached exhibit, and a generated metadata.json manifest derived from the EDGAR submission header.

Who is required to file Form S-8?

Form S-8 is filed by the issuer of the securities being registered. Eligibility is restricted to issuers subject to Section 13 or 15(d) Exchange Act reporting that are current on their reports, are not shell companies (or have not been one within the prior 60 days unless Form 10 information has been filed), and are registering securities under an eligible employee benefit plan.

When does Form S-8 become effective?

Form S-8 becomes effective automatically upon filing under Rule 462(a), without SEC staff review. It is event-driven rather than periodic — issuers file when adopting a new plan, registering additional shares after shareholder approval, assuming a target's plans after a merger, or topping up an existing share pool.

What file format is the dataset distributed in?

The dataset is distributed as ZIP containers organized by filing month under the path YYYY/YYYY-MM.zip. Inside the containers, file types include TXT, JSON, HTML, and PDF; image files (JPG, GIF, PNG) embedded in original submissions are intentionally omitted.

How does this dataset differ from Form S-8 POS filings?

Form S-8 POS post-effective amendments update, carry forward, or deregister shares previously registered on S-8 and form part of the same registration lineage, but they are filed under a distinct form-type code and are not included in this dataset. This dataset is limited to S-8 and S-8/A filings; researchers tracking the complete life cycle of a plan registration need S-8 POS in addition.

What time period does the dataset cover?

The dataset covers all S-8 and S-8/A filings submitted to EDGAR from January 1, 1994 to the present, spanning the full evolution of EDGAR document formats from plain ASCII through HTML to Inline XBRL on the post-2022 filing-fee exhibit.