employee benefit plan

As used in this Rule, the term employee benefit plan is defined in Rule 405 of Regulation C ( 230.405 of this chapter) and the term employee is defined in General Instruction A.1 of Form S-8.
is defined in Rule 405 of Regulation C ( 230.405 of this chapter) and the term
is defined in General Instruction A.1 of Form S-8.

Source

17 CFR § 230.428

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Scoping language

Where securities are to be offered pursuant to a registration statement on Form S-8 ( 239.16b of this chapter), the following, taken together, shall constitute a prospectus that meets the requirements of section 10(a) of the Act:

(ii) The statement of availability of registrant information, employee benefit plan annual reports and other information required by Item 2; and

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