Form 11-K is an SEC form used for annual reports filed under Section 15(d) of the Exchange Act for any employee stock purchase plan, savings plan or similar plans, the interests in which constitute securities registered under the Securities Act, such as an issuer's 401(k) employee savings plan with a company stock fund component.

Form 11-K is not required to be filed for stock option plans, restricted stock plans or other incentive compensation plans.

Form 11-K is required to be filed even though the issuer of the securities also files its own annual reports under Section 13(a) or 15(d) of the Exchange Act. However, Rule 15d-21 under the Exchange Act provides that in certain cases the information required by Form 11-K may be disclosed for the plan as a part of the issuer’s own annual report. Reports on Form 11-K must be filed within 90 days after the end of the fiscal year of the plan, except that plans subject to ERISA have a filing deadline of 180 days after the plan’s fiscal year end.

For more information, see Practice Note, Form S-8 Considerations: Prospectus Disclosure and Annual Reports: Annual Report for an Employee Benefit Plan.