2026-07048NoticeWallet

SEC Seeks Extension for Private Firm Stock Option Info Sharing

Published Date: 4/13/2026

Notice

Summary

The SEC is asking to keep a rule that helps private companies share important info about employee stock options without extra paperwork. This affects companies with employee stock plans, who spend time and money making sure option holders get the right details. You’ve got until May 14, 2026, to share your thoughts on this extension, which costs companies about $36,000 a year in outside help.

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Analyzed Economic Effects

3 provisions identified: 2 benefits, 1 costs, 0 mixed.

Estimated Compliance Time and Cost

The SEC estimates 40 annual responses under Rule 12h-1(f). Issuers carry 25% of the 2 hours per response internally (0.5 hours each; 20 hours total annually) and hire outside professionals for the other 75% (1.5 hours per response at $600 per hour), producing an estimated $36,000 in annual external costs.

Exemption from SEC Registration

Rule 12h-1(f) lets private, non-reporting companies avoid Exchange Act Section 12(g) registration for compensatory employee stock options when certain conditions — including providing information to option holders — are met. This exemption applies to issuers of employee stock option plans that meet those conditions.

Mandatory Option-Holder Disclosures

If you hold employee stock options or shares received on exercise, issuers must provide required information to you; that information is mandatory but is not filed with the SEC. Issuers may deliver the information physically or electronically, or give written notice that it is available on a password-protected internet site.

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Key Dates

Published Date
4/13/2026

Department and Agencies

Department
Independent Agency
Agency
Securities and Exchange Commission
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