Rule 12h-1(f)

Under Section 12(g) of the Securities Exchange Act of 1934 (“Exchange Act”), an issuer that has a class of equity security (other than an exempted security) held of record by 2,000 persons, or 500 persons who are not accredited investors and total assets in excess of $10 million at the end of its most recently ended fiscal year must register that class of equity security with the Commission, unless there is an available exemption from registration. Stock options, including stock options issued to employees under stock option plans, are a separate class of equity security for purposes of the Exchange Act. Rule 12h-1(f) (17 CFR 240.12h-1(f)) provides an exemption for private, non-reporting issuers from Exchange Act Section 12(g) registration for compensatory employee stock options issued under employee stock option plans where certain conditions, including certain information provision conditions, are present. Among other things, the exemption requires an issuer to provide information to option holders and holders of shares received on exercise of compensatory employee stock options. The purpose of the information collection is to provide holders of compensatory employee stock options in private, non-reporting issuers that are relying on the exemption from Exchange Act registration of the compensatory employee stock options appropriate disclosure and investor protections under the Federal securities laws.

The latest form for Rule 12h-1(f) expires 2029-06-30 and can be found here.