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[S-8 POS] United States Steel Corporation SEC Filing

Filing Impact
(Low)
Filing Sentiment
(Neutral)
Form Type
S-8 POS
Rhea-AI Filing Summary

United States Steel Corporation ("U. S. Steel", NYSE: X) has filed a series of Post-Effective Amendments to 24 previously effective Form S-8 registration statements. The amendments remove from registration all shares of U. S. Steel common stock and related plan interests that remained unissued under a broad range of employee benefit and equity incentive plans, including the 2002 Stock Plan, 2005 Stock Incentive Plan, 2016 Omnibus Incentive Compensation Plan, multiple 401(k) plans, and other savings programs.

The action follows the consummation of the merger with Nippon Steel North America, Inc. on 18 June 2025, under which the registrant became a wholly-owned subsidiary of Nippon Steel and ceased to be a public company. In line with undertakings contained in each registration statement, the company is formally terminating the related offerings and deregistering any securities that were never issued. No new securities are being offered, and no financial results or operating metrics are disclosed in this filing.

Investor relevance: The amendments are administrative and complete the transition to private ownership. Because public trading in U. S. Steel shares ended at the merger closing, the deregistration has minimal direct financial impact on outside investors, but it signals the final wrap-up of U. S. Steel’s obligations under the Securities Act with respect to its legacy employee plans.

United States Steel Corporation ("U. S. Steel", NYSE: X) ha presentato una serie di Emendamenti Post-Efficaci a 24 dichiarazioni di registrazione Form S-8 precedentemente efficaci. Gli emendamenti rimuovono dalla registrazione tutte le azioni ordinarie di U. S. Steel e gli interessi relativi ai piani che non erano ancora stati emessi nell'ambito di un'ampia gamma di piani di benefit per dipendenti e incentivi azionari, inclusi il Piano Azionario 2002, il Piano di Incentivi Azionari 2005, il Piano Omnibus di Compensazione Incentivante 2016, diversi piani 401(k) e altri programmi di risparmio.

Questa azione segue il completamento della fusione con Nippon Steel North America, Inc. avvenuta il 18 giugno 2025, in base alla quale il registrante è diventato una controllata al 100% di Nippon Steel e ha cessato di essere una società pubblica. In conformità agli impegni previsti in ogni dichiarazione di registrazione, la società sta formalmente terminando le offerte correlate e deregistrando qualsiasi titolo mai emesso. Non vengono offerti nuovi titoli e non sono divulgati risultati finanziari o indicatori operativi in questa comunicazione.

Rilevanza per gli investitori: Gli emendamenti sono di natura amministrativa e completano la transizione alla proprietà privata. Poiché la negoziazione pubblica delle azioni U. S. Steel è terminata alla chiusura della fusione, la deregistrazione ha un impatto finanziario diretto minimo sugli investitori esterni, ma segnala la conclusione definitiva degli obblighi di U. S. Steel ai sensi del Securities Act relativi ai suoi piani legacy per i dipendenti.

United States Steel Corporation ("U. S. Steel", NYSE: X) ha presentado una serie de Enmiendas Post-Efectivas a 24 declaraciones de registro Formulario S-8 previamente efectivas. Las enmiendas eliminan de la registración todas las acciones ordinarias de U. S. Steel y los intereses relacionados de planes que aún no habían sido emitidos bajo una amplia variedad de planes de beneficios para empleados y planes de incentivos accionarios, incluyendo el Plan de Acciones 2002, el Plan de Incentivos Accionarios 2005, el Plan Omnibus de Compensación Incentivada 2016, múltiples planes 401(k) y otros programas de ahorro.

Esta acción sigue a la consumación de la fusión con Nippon Steel North America, Inc. el 18 de junio de 2025, bajo la cual el registrante se convirtió en una subsidiaria de propiedad total de Nippon Steel y dejó de ser una empresa pública. Conforme a los compromisos contenidos en cada declaración de registro, la compañía está formalmente terminando las ofertas relacionadas y desregistrando cualquier valor que nunca fue emitido. No se están ofreciendo nuevos valores y no se divulgan resultados financieros ni métricas operativas en esta presentación.

Relevancia para inversores: Las enmiendas son administrativas y completan la transición a la propiedad privada. Debido a que la negociación pública de las acciones de U. S. Steel terminó en el cierre de la fusión, la desregistración tiene un impacto financiero directo mínimo en los inversores externos, pero señala la conclusión final de las obligaciones de U. S. Steel bajo la Ley de Valores respecto a sus planes heredados para empleados.

United States Steel Corporation("U. S. Steel", NYSE: X)는 이전에 효력이 있었던 24건의 Form S-8 등록 명세서에 대해 일련의 사후 효력 수정안을 제출했습니다. 이 수정안들은 2002년 주식 계획, 2005년 주식 인센티브 계획, 2016년 종합 인센티브 보상 계획, 여러 401(k) 계획 및 기타 저축 프로그램을 포함한 다양한 직원 복리후생 및 주식 인센티브 계획 하에서 아직 발행되지 않은 U. S. Steel 보통주 및 관련 계획 이익 모두를 등록에서 제거합니다.

이 조치는 2025년 6월 18일에 완료된 Nippon Steel North America, Inc.와의 합병에 따른 것으로, 이로 인해 등록자는 Nippon Steel의 전액 출자 자회사가 되었으며 더 이상 상장 기업이 아닙니다. 각 등록 명세서에 포함된 약속에 따라 회사는 관련 공모를 공식적으로 종료하고 발행되지 않은 증권을 등록 말소하고 있습니다. 새로운 증권은 제공되지 않으며, 이 제출서에는 재무 결과나 운영 지표가 공개되지 않습니다.

투자자 관련성: 이 수정안은 행정적인 성격이며 비상장 소유권 전환을 완료합니다. U. S. Steel 주식의 공개 거래가 합병 종료 시점에 종료되었기 때문에, 등록 말소는 외부 투자자에게 직접적인 재무 영향이 거의 없습니다. 그러나 이는 U. S. Steel이 과거 직원 계획과 관련하여 증권법상 의무를 최종적으로 마무리했음을 의미합니다.

United States Steel Corporation (« U. S. Steel », NYSE : X) a déposé une série d'amendements post-effectifs à 24 déclarations d'enregistrement Formulaire S-8 précédemment en vigueur. Ces amendements retirent de l'enregistrement toutes les actions ordinaires de U. S. Steel et les intérêts liés aux plans qui n'avaient pas encore été émises dans le cadre d'une large gamme de plans d'avantages sociaux et de plans d'incitation en actions, y compris le Plan d'Actions 2002, le Plan d'Incentives en Actions 2005, le Plan Omnibus de Rémunération Incitative 2016, plusieurs plans 401(k) et autres programmes d'épargne.

Cette action fait suite à la réalisation de la fusion avec Nippon Steel North America, Inc. le 18 juin 2025, en vertu de laquelle le déclarant est devenu une filiale à 100 % de Nippon Steel et a cessé d'être une société publique. Conformément aux engagements contenus dans chaque déclaration d'enregistrement, la société met formellement fin aux offres associées et radie tous les titres qui n'ont jamais été émis. Aucune nouvelle valeur mobilière n'est offerte, et aucun résultat financier ni indicateur opérationnel n'est divulgué dans ce dépôt.

Importance pour les investisseurs : Les amendements sont de nature administrative et complètent la transition vers la propriété privée. Étant donné que la négociation publique des actions U. S. Steel a pris fin à la clôture de la fusion, la radiation a un impact financier direct minimal sur les investisseurs externes, mais elle marque la clôture définitive des obligations de U. S. Steel en vertu du Securities Act concernant ses anciens plans pour les employés.

United States Steel Corporation ("U. S. Steel", NYSE: X) hat eine Reihe von nachwirkenden Änderungen zu 24 zuvor wirksamen Form S-8-Registrierungserklärungen eingereicht. Die Änderungen entfernen aus der Registrierung alle Aktien von U. S. Steel-Stammaktien und zugehörige Plananteile, die unter einer Vielzahl von Mitarbeiterbenefit- und Aktienanreizplänen, darunter der Aktienplan 2002, der Aktienanreizplan 2005, der Omnibus-Anreizvergütungsplan 2016, mehrere 401(k)-Pläne und andere Sparprogramme, noch nicht ausgegeben waren.

Diese Maßnahme folgt auf den Vollzug der Fusion mit Nippon Steel North America, Inc. am 18. Juni 2025, durch die der Registrant eine hundertprozentige Tochtergesellschaft von Nippon Steel wurde und kein börsennotiertes Unternehmen mehr ist. Gemäß den Verpflichtungen in jeder Registrierungserklärung beendet das Unternehmen formell die zugehörigen Angebote und deregistriert alle Wertpapiere, die nie ausgegeben wurden. Es werden keine neuen Wertpapiere angeboten, und in dieser Einreichung werden keine finanziellen Ergebnisse oder Betriebskennzahlen offengelegt.

Relevanz für Investoren: Die Änderungen sind administrativer Natur und schließen den Übergang zum Privatbesitz ab. Da der öffentliche Handel mit U. S. Steel-Aktien mit dem Abschluss der Fusion endete, hat die Deregistrierung minimale direkte finanzielle Auswirkungen auf externe Investoren, signalisiert jedoch den endgültigen Abschluss der Verpflichtungen von U. S. Steel gemäß dem Securities Act in Bezug auf seine Alt-Mitarbeiterpläne.

Positive
  • None.
Negative
  • None.

Insights

TL;DR: Filing removes unissued plan shares after merger; routine step, negligible investor impact.

This Post-Effective Amendment is a housekeeping measure required after U. S. Steel’s merger into Nippon Steel North America. By canceling the remaining registered but unissued shares from 24 historic S-8 statements, the company terminates open employee benefit offerings and eliminates ongoing reporting obligations tied to those plans. Such deregistration prevents any inadvertent future issuance of securities that no longer have a market and tidies up the corporation’s post-merger capital structure. From a governance standpoint, it signals that the surviving private entity is closing its legacy interface with public-company regulations.

TL;DR: Purely administrative S-8 cleanup; confirms merger closing, no valuation effect.

For equity holders, valuation outcomes were fixed in the December 2023 merger agreement; trading in X shares has ceased. Today’s amendments simply deregister unsold shares tied to employee and 401(k) plans—totalling tens of millions of shares across two decades of authorizations. No new economic information, earnings data, or guidance is provided. Accordingly, the filing is neutral: it neither adds risk nor unlocks upside. Its principal utility is to document that the SEC shelf for share issuance is now closed, mirroring the company’s delisting.

United States Steel Corporation ("U. S. Steel", NYSE: X) ha presentato una serie di Emendamenti Post-Efficaci a 24 dichiarazioni di registrazione Form S-8 precedentemente efficaci. Gli emendamenti rimuovono dalla registrazione tutte le azioni ordinarie di U. S. Steel e gli interessi relativi ai piani che non erano ancora stati emessi nell'ambito di un'ampia gamma di piani di benefit per dipendenti e incentivi azionari, inclusi il Piano Azionario 2002, il Piano di Incentivi Azionari 2005, il Piano Omnibus di Compensazione Incentivante 2016, diversi piani 401(k) e altri programmi di risparmio.

Questa azione segue il completamento della fusione con Nippon Steel North America, Inc. avvenuta il 18 giugno 2025, in base alla quale il registrante è diventato una controllata al 100% di Nippon Steel e ha cessato di essere una società pubblica. In conformità agli impegni previsti in ogni dichiarazione di registrazione, la società sta formalmente terminando le offerte correlate e deregistrando qualsiasi titolo mai emesso. Non vengono offerti nuovi titoli e non sono divulgati risultati finanziari o indicatori operativi in questa comunicazione.

Rilevanza per gli investitori: Gli emendamenti sono di natura amministrativa e completano la transizione alla proprietà privata. Poiché la negoziazione pubblica delle azioni U. S. Steel è terminata alla chiusura della fusione, la deregistrazione ha un impatto finanziario diretto minimo sugli investitori esterni, ma segnala la conclusione definitiva degli obblighi di U. S. Steel ai sensi del Securities Act relativi ai suoi piani legacy per i dipendenti.

United States Steel Corporation ("U. S. Steel", NYSE: X) ha presentado una serie de Enmiendas Post-Efectivas a 24 declaraciones de registro Formulario S-8 previamente efectivas. Las enmiendas eliminan de la registración todas las acciones ordinarias de U. S. Steel y los intereses relacionados de planes que aún no habían sido emitidos bajo una amplia variedad de planes de beneficios para empleados y planes de incentivos accionarios, incluyendo el Plan de Acciones 2002, el Plan de Incentivos Accionarios 2005, el Plan Omnibus de Compensación Incentivada 2016, múltiples planes 401(k) y otros programas de ahorro.

Esta acción sigue a la consumación de la fusión con Nippon Steel North America, Inc. el 18 de junio de 2025, bajo la cual el registrante se convirtió en una subsidiaria de propiedad total de Nippon Steel y dejó de ser una empresa pública. Conforme a los compromisos contenidos en cada declaración de registro, la compañía está formalmente terminando las ofertas relacionadas y desregistrando cualquier valor que nunca fue emitido. No se están ofreciendo nuevos valores y no se divulgan resultados financieros ni métricas operativas en esta presentación.

Relevancia para inversores: Las enmiendas son administrativas y completan la transición a la propiedad privada. Debido a que la negociación pública de las acciones de U. S. Steel terminó en el cierre de la fusión, la desregistración tiene un impacto financiero directo mínimo en los inversores externos, pero señala la conclusión final de las obligaciones de U. S. Steel bajo la Ley de Valores respecto a sus planes heredados para empleados.

United States Steel Corporation("U. S. Steel", NYSE: X)는 이전에 효력이 있었던 24건의 Form S-8 등록 명세서에 대해 일련의 사후 효력 수정안을 제출했습니다. 이 수정안들은 2002년 주식 계획, 2005년 주식 인센티브 계획, 2016년 종합 인센티브 보상 계획, 여러 401(k) 계획 및 기타 저축 프로그램을 포함한 다양한 직원 복리후생 및 주식 인센티브 계획 하에서 아직 발행되지 않은 U. S. Steel 보통주 및 관련 계획 이익 모두를 등록에서 제거합니다.

이 조치는 2025년 6월 18일에 완료된 Nippon Steel North America, Inc.와의 합병에 따른 것으로, 이로 인해 등록자는 Nippon Steel의 전액 출자 자회사가 되었으며 더 이상 상장 기업이 아닙니다. 각 등록 명세서에 포함된 약속에 따라 회사는 관련 공모를 공식적으로 종료하고 발행되지 않은 증권을 등록 말소하고 있습니다. 새로운 증권은 제공되지 않으며, 이 제출서에는 재무 결과나 운영 지표가 공개되지 않습니다.

투자자 관련성: 이 수정안은 행정적인 성격이며 비상장 소유권 전환을 완료합니다. U. S. Steel 주식의 공개 거래가 합병 종료 시점에 종료되었기 때문에, 등록 말소는 외부 투자자에게 직접적인 재무 영향이 거의 없습니다. 그러나 이는 U. S. Steel이 과거 직원 계획과 관련하여 증권법상 의무를 최종적으로 마무리했음을 의미합니다.

United States Steel Corporation (« U. S. Steel », NYSE : X) a déposé une série d'amendements post-effectifs à 24 déclarations d'enregistrement Formulaire S-8 précédemment en vigueur. Ces amendements retirent de l'enregistrement toutes les actions ordinaires de U. S. Steel et les intérêts liés aux plans qui n'avaient pas encore été émises dans le cadre d'une large gamme de plans d'avantages sociaux et de plans d'incitation en actions, y compris le Plan d'Actions 2002, le Plan d'Incentives en Actions 2005, le Plan Omnibus de Rémunération Incitative 2016, plusieurs plans 401(k) et autres programmes d'épargne.

Cette action fait suite à la réalisation de la fusion avec Nippon Steel North America, Inc. le 18 juin 2025, en vertu de laquelle le déclarant est devenu une filiale à 100 % de Nippon Steel et a cessé d'être une société publique. Conformément aux engagements contenus dans chaque déclaration d'enregistrement, la société met formellement fin aux offres associées et radie tous les titres qui n'ont jamais été émis. Aucune nouvelle valeur mobilière n'est offerte, et aucun résultat financier ni indicateur opérationnel n'est divulgué dans ce dépôt.

Importance pour les investisseurs : Les amendements sont de nature administrative et complètent la transition vers la propriété privée. Étant donné que la négociation publique des actions U. S. Steel a pris fin à la clôture de la fusion, la radiation a un impact financier direct minimal sur les investisseurs externes, mais elle marque la clôture définitive des obligations de U. S. Steel en vertu du Securities Act concernant ses anciens plans pour les employés.

United States Steel Corporation ("U. S. Steel", NYSE: X) hat eine Reihe von nachwirkenden Änderungen zu 24 zuvor wirksamen Form S-8-Registrierungserklärungen eingereicht. Die Änderungen entfernen aus der Registrierung alle Aktien von U. S. Steel-Stammaktien und zugehörige Plananteile, die unter einer Vielzahl von Mitarbeiterbenefit- und Aktienanreizplänen, darunter der Aktienplan 2002, der Aktienanreizplan 2005, der Omnibus-Anreizvergütungsplan 2016, mehrere 401(k)-Pläne und andere Sparprogramme, noch nicht ausgegeben waren.

Diese Maßnahme folgt auf den Vollzug der Fusion mit Nippon Steel North America, Inc. am 18. Juni 2025, durch die der Registrant eine hundertprozentige Tochtergesellschaft von Nippon Steel wurde und kein börsennotiertes Unternehmen mehr ist. Gemäß den Verpflichtungen in jeder Registrierungserklärung beendet das Unternehmen formell die zugehörigen Angebote und deregistriert alle Wertpapiere, die nie ausgegeben wurden. Es werden keine neuen Wertpapiere angeboten, und in dieser Einreichung werden keine finanziellen Ergebnisse oder Betriebskennzahlen offengelegt.

Relevanz für Investoren: Die Änderungen sind administrativer Natur und schließen den Übergang zum Privatbesitz ab. Da der öffentliche Handel mit U. S. Steel-Aktien mit dem Abschluss der Fusion endete, hat die Deregistrierung minimale direkte finanzielle Auswirkungen auf externe Investoren, signalisiert jedoch den endgültigen Abschluss der Verpflichtungen von U. S. Steel gemäß dem Securities Act in Bezug auf seine Alt-Mitarbeiterpläne.

 

As filed with the Securities and Exchange Commission on June 18, 2025

 

Registration No. 333-36840-99

Registration No. 333-00429-99

Registration No. 033-60667-99

Registration No. 333-76392

Registration No. 333-76394

Registration No. 333-99257

Registration No. 333-125221

Registration No. 333-151438

Registration No. 333-151440

Registration No. 333-166787

Registration No. 333-196186

Registration No. 333-210953

Registration No. 333-217464

Registration No. 333-231215

Registration No. 333-231216

Registration No. 333-237963

Registration No. 333-237964

Registration No. 333-237965

Registration No. 333-237966

Registration No. 333-255653

Registration No. 333-261805

Registration No. 333-271503

Registration No. 333-271509

Registration No. 333-287144

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

POST-EFFECTIVE AMENDMENT NO. 3 TO FORM S-8 REGISTRATION STATEMENT NO. 333-36840-99

POST-EFFECTIVE AMENDMENT NO. 3 TO FORM S-8 REGISTRATION STATEMENT NO. 333-00429-99

POST-EFFECTIVE AMENDMENT NO. 3 TO FORM S-8 REGISTRATION STATEMENT NO. 033-60667-99

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-76392

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-76394

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-99257

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-125221

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-151438

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-151440

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-166787

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-196186

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-210953

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-217464

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-231215

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-231216

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-237963

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-237964

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-237965

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-237966

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-255653

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-261805

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-271503

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-271509

POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8 REGISTRATION STATEMENT NO. 333-287144

 

UNDER

THE SECURITIES ACT OF 1933

 

 

United States Steel Corporation

(Exact name of registrant as specified in its charter)

 

 

   
Delaware 25-1897152
(State or other jurisdiction of
incorporation or organization)
(IRS employer identification
number)

 

600 Grant Street

Pittsburgh, Pennsylvania

(Address of principal executive offices)

 

15219-2800

(Zip Code)

 

United States Steel Corporation's Parity Investment Bonus Plan

United States Steel Corporation Non-Officer Restricted Stock Plan

United States Steel Corporation 2002 Stock Plan

United States Steel Corporation 2005 Stock Incentive Plan

U. S. Steel Tubular Services Savings Plan

United States Steel Corporation 2016 Omnibus Incentive Compensation Plan

Big River Steel 401(k) Plan

United States Steel Corporation Savings Fund Plan for Salaried Employees

USS 401(k) Plan for USW-Represented Employees

(Full title of the Plans)

 

Scotland M. Duncan

Senior Vice President, General Counsel and Secretary

600 Grant Street

Pittsburgh, Pennsylvania 15219-2800

(Name and address of Agent for Service)

 

(412) 433-1121

(Telephone number, including area code, of agent for Service)

 

Copies to:

 

Ariel Deckelbaum

Suni Sreepada

Ropes & Gray LLP

1211 Avenue of the Americas

New York, NY 10036-8704

(212) 596-9000

 

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definitions of “large accelerated filer, “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer  x Accelerated filer ¨
   
Non-accelerated filer  ¨ Smaller reporting company ¨
   
  Emerging growth company  ¨

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.  ☐

 

 

 

 

 

 

DEREGISTRATION OF SECURITIES

 

These Post-Effective Amendments (these “Post-Effective Amendments”) to the following Registration Statements on Form S-8 (each, a “Registration Statement”, and collectively, the “Registration Statements”), which were previously filed with the Securities and Exchange Commission (the “SEC”), are being filed by United States Steel Corporation, a Delaware corporation (the “Registrant”), to deregister all shares of the Registrant’s common stock, par value $1.00 per share (the “Shares”), together with any and all plan interests and other securities registered thereunder, in each case, that remain unissued under the following Registration Statements:

 

  · Registration Statement on Form S-8 (No. 333-36840-99) pertaining to the registration of 1,000,000 Shares, issuable under the Registrant’s Savings Fund Plan for Salaried Employees (the “SFP for Salaried Employees”), which was filed with the SEC on January 8, 2002.
     
  · Registration Statement on Form S-8 (No. 333-00429-99) pertaining to the registration of 2,000,000 Shares, issuable under the Registrant’s SFP for Salaried Employees, which was filed with the SEC on January 8, 2002.
     
  · Registration Statement on Form S-8 (No. 033-60667-99) pertaining to the registration of 400,000 Shares, issuable under the Registrant’s Parity Investment Bonus Plan, which was filed with the SEC on January 8, 2002.
     
  · Registration Statement on Form S-8 (No. 333-76392) pertaining to the registration of 2,700,000 Shares, issuable under the Registrant’s Non-Officer Restricted Stock Plan, which was filed with the SEC on January 8, 2002.
     
  · Registration Statement on Form S-8 (No. 333-76394) pertaining to the registration of 6,000,000 Shares, issuable under the Registrant’s 2002 Stock Plan, which was filed with the SEC on January 8, 2002.
     
  · Registration Statement on Form S-8 (No. 333-99257) pertaining to the registration of 5,500,000 Shares, issuable under the Registrant’s SFP for Salaried Employees, which was filed with the SEC on September 6, 2002.
     
  · Registration Statement on Form S-8 (No. 333-125221) pertaining to the registration of 6,750,000 Shares, issuable under the Registrant’s 2005 Stock Incentive Plan (as amended and restated, the “2005 Plan”), which was filed with the SEC on May 25, 2005.
     
  · Registration Statement on Form S-8 (No. 333-151438) pertaining to the registration of 250,000 Shares, issuable under the Registrant’s U. S. Steel Tubular Services Savings Plan (the “USSTSSP”), which was filed with the SEC on June 5, 2008.
     
  · Registration Statement on Form S-8 (No. 333-151440) pertaining to the registration of 5,250,000 Shares, issuable under the Registrant’s SFP for Salaried Employees, which was filed with the SEC on June 5, 2008.
     
  · Registration Statement on Form S-8 (No. 333-166787) pertaining to the registration of 8,700,000 Shares, issuable under the Registrant’s 2005 Plan, which was filed with the SEC on May 13, 2010.
     
  · Registration Statement on Form S-8 (No. 333-196186) pertaining to the registration of 5,800,000 Shares, issuable under the Registrant’s 2005 Plan, which was filed with the SEC on May 22, 2014.
     
  · Registration Statement on Form S-8 (No. 333-210953) pertaining to the registration of 7,200,000 Shares, issuable under the Registrant’s United States Steel Corporation 2016 Omnibus Incentive Compensation Plan (as amended and restated, the “2016 Compensation Plan”), which was filed with the SEC on April 27, 2016.

 

 

 

 

  · Registration Statement on Form S-8 (No. 333-217464) pertaining to the registration of 6,300,000 Shares, issuable under the Registrant’s 2016 Compensation Plan, which was filed with the SEC on April 26, 2017.
     
  · Registration Statement on Form S-8 (No. 333-231215) pertaining to the registration of 6,000,000 Shares, issuable under the Registrant’s USS 401(k) Plan for USW-Represented Employees, which was filed with the SEC on May 3, 2019.
     
  · Registration Statement on Form S-8 (No. 333-231216) pertaining to the registration of 7,000,000 Shares, issuable under the Registrant’s SFP for Salaried Employees, which was filed with the SEC on May 3, 2019.
     
  · Registration Statement on Form S-8 (No. 333-237963) pertaining to the registration of 4,700,000 Shares, issuable under the Registrant’s 2016 Compensation Plan, which was filed with the SEC on May 1, 2020.
     
  · Registration Statement on Form S-8 (No. 333-237964) pertaining to the registration of 4,000,000 Shares, issuable under the Registrant’s USS 401(k) Plan for USW-Represented Employees, which was filed with the SEC on May 1, 2020.
     
  · Registration Statement on Form S-8 (No. 333-237965) pertaining to the registration of 5,000,000 Shares, issuable under the Registrant’s SFP for Salaried Employees, which was filed with the SEC on May 1, 2020.
     
  · Registration Statement on Form S-8 (No. 333-237966) pertaining to the registration of 100,000 Shares, issuable under the Registrant’s USSTSSP, which was filed with the SEC on May 1, 2020.
     
  · Registration Statement on Form S-8 (No. 333-255653) pertaining to the registration of 14,500,000 Shares, issuable under the Registrant’s 2016 Compensation Plan, which was filed with the SEC on April 30, 2021.
     
  · Registration Statement on Form S-8 (No. 333-261805) pertaining to the registration of 1,500,000 Shares, issuable under the Registrant’s Big River Steel 401(k) Plan, which was filed with the SEC on December 21, 2021.
     
  · Registration Statement on Form S-8 (No. 333-271503) pertaining to the registration of Shares, issuable under the Registrant’s SFP for Salaried Employees, which was filed with the SEC on April 28, 2023.
     
  · Registration Statement on Form S-8 (No. 333-271509) pertaining to the registration of Shares, issuable under the Registrant’s USS 401(k) Plan for USW-Represented Employees, which was filed with the SEC on April 28, 2023.
     
  · Registration Statement on Form S-8 (No. 333-287144) pertaining to the registration of 9,730,000 Shares, issuable under the Registrant’s 2016 Compensation Plan, which was filed with the SEC on May 9, 2025.

 

Pursuant to that certain Agreement and Plan of Merger (the “Merger Agreement”), dated as of December 18, 2023, among the Registrant, Nippon Steel North America, Inc., a New York corporation (“Parent”), 2023 Merger Subsidiary, Inc., a Delaware corporation and a wholly owned subsidiary of Parent (“Merger Sub”), and solely as provided in Section 9.13 therein, Nippon Steel Corporation, a Japanese corporation, Merger Sub was merged with and into the Registrant (the “Merger”), with the Registrant continuing as the surviving corporation and a wholly owned subsidiary of Parent. The Merger became effective on June 18, 2025.

 

In connection with the closing of the Merger, the Registrant is terminating all offerings pursuant to the Registration Statements. In accordance with the undertakings made by the Registrant in each Registration Statement to remove from registration, by means of a post-effective amendment, any of the securities that remain unsold at the termination of the offerings, the Registrant hereby removes from registration all Shares registered but remaining unsold under the Registration Statements as of the date hereof. Each Registration Statement is hereby amended, as appropriate, to reflect the deregistration of such securities.

 

The foregoing description of the Merger, the Merger Agreement and the transactions contemplated thereby does not purport to be complete and is subject to, and qualified in its entirety by, the Merger Agreement, which is attached as Exhibit 2.1 to the Registrant’s Current Report on Form 8-K filed with the SEC on December 18, 2023.

 

 

 

 

SIGNATURE

 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused these Post-Effective Amendments to the Registration Statements to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Pittsburgh, Commonwealth of Pennsylvania, on June 18, 2025.

 

  UNITED STATES STEEL CORPORATION
     
  By: /s/ Scotland M. Duncan
    Name: Scotland M. Duncan
    Title: Senior Vice President, General Counsel and Secretary

 

No other person is required to sign these Post-Effective Amendments in reliance upon Rule 478 under the Securities Act of 1933, as amended.

 

 

 

FAQ

Why did United States Steel (X) file Post-Effective Amendments to its Form S-8 registrations?

Because the 18 Jun 2025 merger with Nippon Steel closed, U. S. Steel is terminating all employee plan offerings and deregistering any unissued shares.

How many registration statements are affected by the deregistration?

Twenty-four separate Form S-8 registration statements dating from 2002 to 2025 are being amended.

Does the filing impact current public shareholders of U. S. Steel?

No. Public shareholders were cashed out or converted at the merger closing; today’s filing is administrative and has no trading impact.

Which employee benefit plans were included in the deregistration?

Plans include the 2002 Stock Plan, 2005 Stock Incentive Plan, 2016 Omnibus Incentive Compensation Plan, multiple 401(k) plans, and savings plans.

Is any new financial information or earnings data provided in this S-8 POS filing?

No. The document only deregisters unsold shares and provides no operational or financial metrics.
U. S. Steel

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11.82B
223.38M
1.55%
97.4%
7.21%
Steel
Steel Works, Blast Furnaces & Rolling Mills (coke Ovens)
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United States
PITTSBURGH