Return to Forms List

Form 11-KT Filings

SEC Form 11-KT is a transition report filing used for employee stock purchase, savings, and similar plans when reporting periods change under Exchange Act reporting rules.

+ Create Alert
Rows per page
ID Form Filer Name Filing Agent Date Actions
No Data Found

What Is SEC Form 11-KT?

SEC Form 11-KT is a transition report filed for employee stock purchase, savings, and similar plans when a transition reporting period applies under Exchange Act Rules 13a-10 or 15d-10.

This filing is used when an employee benefit plan that reports under Section 15(d) needs to cover a short transition period (for example, due to a change in the plan’s fiscal year). It provides the Securities and Exchange Commission (SEC) with plan-level reporting for that transition period and supports ongoing disclosure for plan participants and investors.

Like Form 11-K, the transition report generally includes plan financial statements and related disclosures, and it must be filed electronically with the SEC under EDGAR requirements. Key elements typically found in SEC Form 11-KT include:

  • Full title of the plan and plan address
  • Name of the issuer whose securities are held by the plan and the issuer’s principal executive office address
  • Plan financial statements and required schedules for the applicable period
  • Independent auditor involvement where required (including audit reports and consents, as applicable)
  • Exhibits supporting the plan’s financial reporting and SEC filing requirements
  • Signature of the trustees or other persons who administer the plan

SEC Form 11-KT Filing Deadlines

SEC Form 11-KT is event-driven and used only when a transition period applies, but it follows established timing expectations for plan reporting once the period end date is set. T

Filing Stage Timeline Details
Transition Period End Date Not applicable The transition period is determined by the plan’s reporting change and establishes the period covered by the filing.
Form 11-KT Filing Within 90 days after the period ends Filed electronically with the SEC as the transition report for the plan’s reporting period.
ERISA Plan Financial Statements Within 180 days after the plan\'s fiscal year-end If the plan is subject to ERISA, the plan financial statements and schedules are generally due within 180 days after the plan’s fiscal year end.
Form 11-KT/A (If Needed) As needed Used to amend a previously filed Form 11-KT to correct, update, or complete information.

Key Things to Know About Form 11-KT Filing Rules

  • Transition-Period Specific: Form 11-KT is filed only when a transition period applies under Exchange Act Rules 13a-10 or 15d-10, and it covers the defined transition reporting period.
  • Plan-Level Reporting: The filing focuses on the employee stock purchase, savings, or similar plan, and includes plan financial statements and related disclosures required by the Form 11-K reporting framework.
  • ERISA Timing Differences: Plans subject to ERISA generally follow a longer timeline for plan financial statements (typically within 180 days after the plan\'s fiscal year-end), which can affect how plan reporting materials are assembled for the SEC filing.
  • Electronic Filing Requirements Apply: Reports must be filed electronically, and financial statements and schedules required by Form 11-K reports must be provided in Interactive Data format, as applicable.
  • Amendments Are Common When Updates Are Needed: If changes or corrections are required after submission, filers use Form 11-KT/A to amend the original transition report and align the record with final plan reporting.

To monitor plan reporting filings and transition-period submissions, our platform helps you track the 15 Most Important SEC Filings, along with employee plan reporting activity, using searchable tools.

From the Blog

View All