U. S. Steel SEC Filings

On June 18, 2025, United States Steel Corporation ("USS") filed a series of Post-Effective Amendments to 23 historical Form S-8 registration statements to deregister every share of common stock that remains unsold under its various employee benefit and incentive plans. The affected registrations—dating from 2002 through May 9, 2025—originally covered millions of shares for plans such as the Savings Fund Plan for Salaried Employees, the 2002 & 2005 Stock Incentive Plans, the 2016 Omnibus Incentive Compensation Plan, several 401(k) structures, and the Parity Investment Bonus Plan.

The filings follow the consummation of the merger with Nippon Steel North America, Inc. Under the December 18, 2023 Agreement and Plan of Merger, 2023 Merger Subsidiary, Inc. merged into USS, making USS a wholly owned subsidiary of Nippon Steel. The merger became effective the same day these amendments were submitted.

Because the Company now operates as a private subsidiary, all public offerings pursuant to the S-8 statements are terminated. USS is therefore invoking the standard undertaking within each registration to remove any unissued securities from registration, eliminating lingering administrative and compliance obligations. The amendments contain no new financial statements, earnings data, or changes to the merger consideration; they are strictly administrative housekeeping required by the Securities Act of 1933.

This filing is a Form NPORT-P—Monthly Portfolio Investments Report—for Virtus WMC International Dividend ETF (ticker VWID). The document is essentially a template: virtually every data field covering registrant identity, series information, asset-liability values, risk metrics, securities-lending details, and monthly performance is blank. The registrant does indicate the filing is LIVE rather than TEST, but provides no numerical disclosures or narrative commentary. As a result, the submission offers no insight into the fund’s portfolio composition, leverage, derivatives exposure, or recent returns. Investors therefore gain no actionable information beyond confirmation that the ETF remains active and in regulatory compliance by submitting the required form.

United States Steel Corporation ("U.S. Steel", NYSE: X) has filed a series of Post-Effective Amendment No. 1 or No. 3 filings to 24 outstanding Form S-8 registration statements covering its various employee equity and savings plans. These amendments formally deregister all shares that remain unsold under those plans.

The action follows the closing of the previously announced merger with Nippon Steel North America, Inc. (Parent) whereby 2023 Merger Subsidiary, Inc. merged into U.S. Steel on 18 June 2025, leaving U.S. Steel as the surviving entity and a wholly-owned subsidiary of Parent. Because U.S. Steel common stock is no longer publicly traded, the company is terminating the related equity offerings.

The amendments affect share pools ranging from 100,000 to 14.5 million shares across plans such as the Savings Fund Plan for Salaried Employees, the 2005 Stock Incentive Plan, the 2016 Omnibus Incentive Compensation Plan, multiple 401(k) plans, and others. In accordance with the undertakings contained in each original registration statement, any securities not yet issued are now removed from registration.

No new financial metrics are provided; the filing is administrative but confirms legal completion of the Nippon Steel take-over and the cessation of all U.S. Steel share-based benefit programs.

United States Steel (NYSE:X) filed a Post-Effective Amendment (Form S-8 POS) on June 29 2025 to twenty-four previously effective S-8 registration statements covering its equity and savings plans. The amendment deregisters all unsold shares of common stock that had been reserved for issuance under plans such as the 2016 Omnibus Incentive Compensation Plan, 2005 Stock Incentive Plan, Savings Fund Plan for Salaried Employees, multiple 401(k) plans and other legacy bonus or restricted-stock arrangements.

The filing follows the consummation of the Agreement and Plan of Merger dated December 18 2023 under which Nippon Steel North America, Inc. (through Merger Sub) merged with and into United States Steel on June 18 2025. As a result, the company is now a wholly-owned subsidiary of Nippon Steel, and all public offerings under the affected registration statements have been terminated. Consistent with each statement’s undertakings, the company is removing from registration every security that remained unsold when the merger closed.

No new financial statements are presented; the document serves as an administrative confirmation of the merger’s completion and the elimination of potential future issuances tied to the specified employee benefit and incentive plans.

United States Steel Corporation has filed Post-Effective Amendments to deregister all remaining unissued shares from multiple S-8 Registration Statements following its merger with Nippon Steel North America, which became effective on June 18, 2025.

The deregistration affects 24 different Registration Statements covering various employee benefit plans including:

• 2016 Omnibus Incentive Compensation Plan
• Savings Fund Plan for Salaried Employees
• 401(k) Plan for USW-Represented Employees
• Big River Steel 401(k) Plan
• Stock Incentive Plans and other compensation programs

This filing is a result of the merger agreement dated December 18, 2023, where 2023 Merger Subsidiary Inc. merged with U.S. Steel, with U.S. Steel surviving as a wholly owned subsidiary of Nippon Steel North America. The company is terminating all offerings under these Registration Statements as part of the merger completion.

United States Steel Corporation (NYSE: X) filed multiple Post-Effective Amendments to 23 historical Form S-8 registration statements on 18 June 2025.

Key facts:

• The amendments formally deregister any shares of common stock that remained unissued under a range of equity and savings plans, including the 2002 Stock Plan, 2005 Stock Incentive Plan, 2016 Omnibus Incentive Compensation Plan, several 401(k) and savings plans, and legacy plans covering salaried and USW-represented employees.
• Deregistration follows the closing of the merger with Nippon Steel North America, Inc. (“Parent”) under the Agreement and Plan of Merger dated 18 December 2023. Merger Sub was merged into U. S. Steel, making the registrant a wholly owned subsidiary of Parent effective 18 June 2025.
• The filing states that, consistent with the undertakings in each S-8, the company is terminating all offerings under the affected plans and removing the unsold securities from registration.

Investor takeaway: The action is an administrative step required after the completion of the acquisition; it does not introduce new financial data, alter consideration already received by former shareholders, or affect ongoing public-market trading because U. S. Steel equity is now privately held by Nippon Steel. The filing is therefore largely procedural with no direct valuation impact for public investors.