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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 (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.

United States Steel Corporation (NYSE: X) ha presentato il 18 giugno 2025 numerose Post-Effective Amendments relative a 23 registrazioni storiche del modulo Form S-8.

Punti chiave:

  • Le modifiche hanno formalmente cancellato la registrazione di eventuali azioni ordinarie non ancora emesse nell’ambito di vari piani azionari e di risparmio, inclusi il Piano Azionario 2002, il Piano Incentivi Azionari 2005, il Piano di Compensazione Omnibus 2016, diversi piani 401(k) e di risparmio, oltre a piani storici per dipendenti salariati e rappresentati dall’USW.
  • La cancellazione segue il completamento della fusione con Nippon Steel North America, Inc. (“Capogruppo�) secondo l’Accordo e Piano di Fusione del 18 dicembre 2023. Merger Sub è stata fusa in U.S. Steel, rendendo la società registrante una controllata interamente posseduta dal Capogruppo a partire dal 18 giugno 2025.
  • La documentazione afferma che, in linea con gli impegni di ciascun modulo S-8, la società sta terminando tutte le offerte relative ai piani interessati e rimuovendo i titoli non venduti dalla registrazione.

Implicazioni per gli investitori: Questa operazione è un passaggio amministrativo necessario dopo il completamento dell’acquisizione; non introduce nuovi dati finanziari, non modifica la considerazione già ricevuta dagli ex azionisti, né influisce sulle negoziazioni di mercato, poiché le azioni di U.S. Steel sono ora detenute privatamente da Nippon Steel. La presentazione è quindi prevalentemente procedurale, con nessun impatto diretto sulla valutazione per gli investitori pubblici.

United States Steel Corporation (NYSE: X) presentó el 18 de junio de 2025 múltiples Enmiendas Post-Efectivas a 23 declaraciones históricas de registro Form S-8.

Hechos clave:

  • Las enmiendas formalmente cancelan la inscripción de cualquier acción ordinaria no emitida bajo varios planes de acciones y ahorro, incluyendo el Plan de Acciones 2002, el Plan de Incentivos de Acciones 2005, el Plan de Compensación Omnibus 2016, varios planes 401(k) y de ahorro, así como planes heredados para empleados asalariados y representados por USW.
  • La cancelación de la inscripción sigue al cierre de la fusión con Nippon Steel North America, Inc. (“Matriz�) conforme al Acuerdo y Plan de Fusión fechado el 18 de diciembre de 2023. Merger Sub se fusionó con U.S. Steel, convirtiendo al registrante en una filial de propiedad total de la Matriz con efecto desde el 18 de junio de 2025.
  • La presentación indica que, conforme a los compromisos en cada S-8, la compañía está terminando todas las ofertas bajo los planes afectados y retirando los valores no vendidos del registro.

Conclusión para inversores: Esta acción es un paso administrativo necesario tras la finalización de la adquisición; no introduce nuevos datos financieros, no altera la compensación ya recibida por los antiguos accionistas, ni afecta la negociación en el mercado público, dado que las acciones de U.S. Steel ahora son propiedad privada de Nippon Steel. Por lo tanto, la presentación es mayormente procedimental y tiene ningún impacto directo en la valoración para los inversores públicos.

United States Steel Corporation (NYSE: X)� 2025� 6� 18일에 23건의 과거 Form S-8 등록서류� 대� 여러 건의 사후 변�(Post-Effective Amendments)� 제출했습니다.

주요 내용:

  • 이번 변경은 2002� 주식계획, 2005� 주식 인센티브 계획, 2016� 종합 인센티브 보상 계획, 여러 401(k) � 저축계�, 그리� 급여직원� USW 대� 직원들을 위한 기존 계획� 포함� 다양� 주식 � 저축계� 하에 남아 있던 발행되지 않은 보통� 주식� 등록� 공식적으� 말소였습니�.
  • � 등록 말소� 2023� 12� 18일자 합병 계약 � 계획� 따라 Nippon Steel North America, Inc. (“모회사�)와� 합병 완료� 따른 것입니다. Merger Sub� U.S. Steel� 합병되어, 2025� 6� 18일부� 등록 기업� 모회사의 완전 자회�가 되었습니�.
  • 제출 서류에는 � S-8� 명시� 약속� 따라 회사가 해당 계획� 따른 모든 공모� 종료하고 미판� 증권� 등록에서 제거하고 있다� 명시되어 있습니다.

투자� 참고사항: � 조치� 인수 완료 � 필요� 행정 절차�, 새로� 재무 데이터를 도입하지 않으�, 이전 주주들이 이미 받은 대가� 변경하지� 않고, U.S. Steel 주식� 이제 Nippon Steel� 의해 비공개로 보유되고 있기 때문� 공개 시장 거래� 영향� 미치지 않습니다. 따라� � 제출은 절차적인 성격� 강하�, 공개 투자자에� 직접적인 가� 평가 영향은 없습니다.

United States Steel Corporation (NYSE: X) a déposé le 18 juin 2025 plusieurs amendements post-effectifs concernant 23 déclarations d’enregistrement historiques Form S-8.

Faits clés :

  • Les amendements déréférencent formellement toutes les actions ordinaires non émises sous divers plans d’actions et d’épargne, y compris le Plan d’Actions 2002, le Plan d’Incitations en Actions 2005, le Plan de Rémunération Globale 2016, plusieurs plans 401(k) et d’épargne, ainsi que des plans anciens couvrant les employés salariés et représentés par l’USW.
  • La déréférence fait suite à la clôture de la fusion avec Nippon Steel North America, Inc. (« Société mère ») conformément à l’Accord et Plan de Fusion daté du 18 décembre 2023. Merger Sub a été fusionnée dans U.S. Steel, faisant de l’enregistrant une filiale en propriété exclusive de la Société mère à compter du 18 juin 2025.
  • Le dépôt indique que, conformément aux engagements pris dans chaque S-8, la société met fin à toutes les offres dans le cadre des plans concernés et retire les titres non vendus de l’enregistrement.

À retenir pour les investisseurs : Cette démarche est une étape administrative requise après la finalisation de l’acquisition ; elle n’introduit pas de nouvelles données financières, ne modifie pas la contrepartie déjà reçue par les anciens actionnaires, et n’affecte pas les négociations sur le marché public car les actions de U.S. Steel sont désormais détenues en privé par Nippon Steel. Le dépôt est donc essentiellement procédural avec aucun impact direct sur la valorisation pour les investisseurs publics.

United States Steel Corporation (NYSE: X) reichte am 18. Juni 2025 mehrere nachwirkende Änderungen (Post-Effective Amendments) zu 23 historischen Form S-8-Registrierungserklärungen ein.

Wichtige Fakten:

  • Die Änderungen stornieren formell die Registrierung aller noch nicht ausgegebenen Stammaktien unter verschiedenen Aktien- und Sparplänen, darunter der Aktienplan von 2002, der Aktienanreizplan von 2005, der Omnibus-Anreizvergütungsplan von 2016, mehrere 401(k)- und Sparpläne sowie Altpläne für festangestellte und USW-vertretene Mitarbeiter.
  • Die Abmeldung erfolgt nach dem Abschluss der Fusion mit Nippon Steel North America, Inc. („Muttergesellschaft�) gemäß dem Fusionsvertrag vom 18. Dezember 2023. Merger Sub wurde in U.S. Steel eingegliedert, wodurch der Registrant seit dem 18. Juni 2025 eine vollständig im Eigentum der Muttergesellschaft stehende Tochtergesellschaft ist.
  • Die Einreichung erklärt, dass das Unternehmen im Einklang mit den Verpflichtungen in jedem S-8 alle Angebote unter den betroffenen Plänen beendet und die nicht verkauften Wertpapiere aus der Registrierung entfernt.

Ausblick für Investoren: Dieser Schritt ist ein administrativer Vorgang, der nach Abschluss der Übernahme erforderlich ist; er führt keine neuen Finanzdaten ein, ändert die bereits erhaltene Gegenleistung der ehemaligen Aktionäre nicht und beeinflusst den laufenden Handel am öffentlichen Markt nicht, da die U.S. Steel-Aktien nun privat von Nippon Steel gehalten werden. Die Einreichung ist daher weitgehend prozedural und hat keinen direkten Bewertungseinfluss für öffentliche Investoren.

Positive
  • None.
Negative
  • None.

Insights

TL;DR: Purely administrative deregistration after Nippon Steel buyout; no earnings or valuation impact.

The amendments remove roughly 100 million previously registered shares across legacy equity and savings plans. This step is required once the registrant ceases to be an independent public issuer. All economic outcomes for former holders were determined at the June 18 closing; today’s filing simply cleans up the SEC registry and prevents any additional issuance. There are no new liabilities, cash costs, or dilution effects. Accordingly, market impact is negligible and the document serves primarily as a compliance confirmation.

TL;DR: Compliance housekeeping confirms merger consummation; employee equity plans terminated.

By withdrawing unsold shares, U. S. Steel honours its S-8 undertakings and signals the formal sunset of ten distinct employee equity vehicles plus multiple 401(k) platforms. Governance-wise, the step eradicates any residual registration obligations under the �33 Act, aligning the subsidiary’s reporting profile with that of a privately held entity. No shareholder approval is required because the company no longer has public shareholders. Impact on former plan participants is already addressed via merger consideration or plan rollovers handled at closing.

United States Steel Corporation (NYSE: X) ha presentato il 18 giugno 2025 numerose Post-Effective Amendments relative a 23 registrazioni storiche del modulo Form S-8.

Punti chiave:

  • Le modifiche hanno formalmente cancellato la registrazione di eventuali azioni ordinarie non ancora emesse nell’ambito di vari piani azionari e di risparmio, inclusi il Piano Azionario 2002, il Piano Incentivi Azionari 2005, il Piano di Compensazione Omnibus 2016, diversi piani 401(k) e di risparmio, oltre a piani storici per dipendenti salariati e rappresentati dall’USW.
  • La cancellazione segue il completamento della fusione con Nippon Steel North America, Inc. (“Capogruppo�) secondo l’Accordo e Piano di Fusione del 18 dicembre 2023. Merger Sub è stata fusa in U.S. Steel, rendendo la società registrante una controllata interamente posseduta dal Capogruppo a partire dal 18 giugno 2025.
  • La documentazione afferma che, in linea con gli impegni di ciascun modulo S-8, la società sta terminando tutte le offerte relative ai piani interessati e rimuovendo i titoli non venduti dalla registrazione.

Implicazioni per gli investitori: Questa operazione è un passaggio amministrativo necessario dopo il completamento dell’acquisizione; non introduce nuovi dati finanziari, non modifica la considerazione già ricevuta dagli ex azionisti, né influisce sulle negoziazioni di mercato, poiché le azioni di U.S. Steel sono ora detenute privatamente da Nippon Steel. La presentazione è quindi prevalentemente procedurale, con nessun impatto diretto sulla valutazione per gli investitori pubblici.

United States Steel Corporation (NYSE: X) presentó el 18 de junio de 2025 múltiples Enmiendas Post-Efectivas a 23 declaraciones históricas de registro Form S-8.

Hechos clave:

  • Las enmiendas formalmente cancelan la inscripción de cualquier acción ordinaria no emitida bajo varios planes de acciones y ahorro, incluyendo el Plan de Acciones 2002, el Plan de Incentivos de Acciones 2005, el Plan de Compensación Omnibus 2016, varios planes 401(k) y de ahorro, así como planes heredados para empleados asalariados y representados por USW.
  • La cancelación de la inscripción sigue al cierre de la fusión con Nippon Steel North America, Inc. (“Matriz�) conforme al Acuerdo y Plan de Fusión fechado el 18 de diciembre de 2023. Merger Sub se fusionó con U.S. Steel, convirtiendo al registrante en una filial de propiedad total de la Matriz con efecto desde el 18 de junio de 2025.
  • La presentación indica que, conforme a los compromisos en cada S-8, la compañía está terminando todas las ofertas bajo los planes afectados y retirando los valores no vendidos del registro.

Conclusión para inversores: Esta acción es un paso administrativo necesario tras la finalización de la adquisición; no introduce nuevos datos financieros, no altera la compensación ya recibida por los antiguos accionistas, ni afecta la negociación en el mercado público, dado que las acciones de U.S. Steel ahora son propiedad privada de Nippon Steel. Por lo tanto, la presentación es mayormente procedimental y tiene ningún impacto directo en la valoración para los inversores públicos.

United States Steel Corporation (NYSE: X)� 2025� 6� 18일에 23건의 과거 Form S-8 등록서류� 대� 여러 건의 사후 변�(Post-Effective Amendments)� 제출했습니다.

주요 내용:

  • 이번 변경은 2002� 주식계획, 2005� 주식 인센티브 계획, 2016� 종합 인센티브 보상 계획, 여러 401(k) � 저축계�, 그리� 급여직원� USW 대� 직원들을 위한 기존 계획� 포함� 다양� 주식 � 저축계� 하에 남아 있던 발행되지 않은 보통� 주식� 등록� 공식적으� 말소였습니�.
  • � 등록 말소� 2023� 12� 18일자 합병 계약 � 계획� 따라 Nippon Steel North America, Inc. (“모회사�)와� 합병 완료� 따른 것입니다. Merger Sub� U.S. Steel� 합병되어, 2025� 6� 18일부� 등록 기업� 모회사의 완전 자회�가 되었습니�.
  • 제출 서류에는 � S-8� 명시� 약속� 따라 회사가 해당 계획� 따른 모든 공모� 종료하고 미판� 증권� 등록에서 제거하고 있다� 명시되어 있습니다.

투자� 참고사항: � 조치� 인수 완료 � 필요� 행정 절차�, 새로� 재무 데이터를 도입하지 않으�, 이전 주주들이 이미 받은 대가� 변경하지� 않고, U.S. Steel 주식� 이제 Nippon Steel� 의해 비공개로 보유되고 있기 때문� 공개 시장 거래� 영향� 미치지 않습니다. 따라� � 제출은 절차적인 성격� 강하�, 공개 투자자에� 직접적인 가� 평가 영향은 없습니다.

United States Steel Corporation (NYSE: X) a déposé le 18 juin 2025 plusieurs amendements post-effectifs concernant 23 déclarations d’enregistrement historiques Form S-8.

Faits clés :

  • Les amendements déréférencent formellement toutes les actions ordinaires non émises sous divers plans d’actions et d’épargne, y compris le Plan d’Actions 2002, le Plan d’Incitations en Actions 2005, le Plan de Rémunération Globale 2016, plusieurs plans 401(k) et d’épargne, ainsi que des plans anciens couvrant les employés salariés et représentés par l’USW.
  • La déréférence fait suite à la clôture de la fusion avec Nippon Steel North America, Inc. (« Société mère ») conformément à l’Accord et Plan de Fusion daté du 18 décembre 2023. Merger Sub a été fusionnée dans U.S. Steel, faisant de l’enregistrant une filiale en propriété exclusive de la Société mère à compter du 18 juin 2025.
  • Le dépôt indique que, conformément aux engagements pris dans chaque S-8, la société met fin à toutes les offres dans le cadre des plans concernés et retire les titres non vendus de l’enregistrement.

À retenir pour les investisseurs : Cette démarche est une étape administrative requise après la finalisation de l’acquisition ; elle n’introduit pas de nouvelles données financières, ne modifie pas la contrepartie déjà reçue par les anciens actionnaires, et n’affecte pas les négociations sur le marché public car les actions de U.S. Steel sont désormais détenues en privé par Nippon Steel. Le dépôt est donc essentiellement procédural avec aucun impact direct sur la valorisation pour les investisseurs publics.

United States Steel Corporation (NYSE: X) reichte am 18. Juni 2025 mehrere nachwirkende Änderungen (Post-Effective Amendments) zu 23 historischen Form S-8-Registrierungserklärungen ein.

Wichtige Fakten:

  • Die Änderungen stornieren formell die Registrierung aller noch nicht ausgegebenen Stammaktien unter verschiedenen Aktien- und Sparplänen, darunter der Aktienplan von 2002, der Aktienanreizplan von 2005, der Omnibus-Anreizvergütungsplan von 2016, mehrere 401(k)- und Sparpläne sowie Altpläne für festangestellte und USW-vertretene Mitarbeiter.
  • Die Abmeldung erfolgt nach dem Abschluss der Fusion mit Nippon Steel North America, Inc. („Muttergesellschaft�) gemäß dem Fusionsvertrag vom 18. Dezember 2023. Merger Sub wurde in U.S. Steel eingegliedert, wodurch der Registrant seit dem 18. Juni 2025 eine vollständig im Eigentum der Muttergesellschaft stehende Tochtergesellschaft ist.
  • Die Einreichung erklärt, dass das Unternehmen im Einklang mit den Verpflichtungen in jedem S-8 alle Angebote unter den betroffenen Plänen beendet und die nicht verkauften Wertpapiere aus der Registrierung entfernt.

Ausblick für Investoren: Dieser Schritt ist ein administrativer Vorgang, der nach Abschluss der Übernahme erforderlich ist; er führt keine neuen Finanzdaten ein, ändert die bereits erhaltene Gegenleistung der ehemaligen Aktionäre nicht und beeinflusst den laufenden Handel am öffentlichen Markt nicht, da die U.S. Steel-Aktien nun privat von Nippon Steel gehalten werden. Die Einreichung ist daher weitgehend prozedural und hat keinen direkten Bewertungseinfluss für öffentliche Investoren.

 

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?

To deregister all unsold shares previously registered for employee equity and savings plans following the June 18 2025 merger with Nippon Steel North America.

How many registration statements are affected by this filing?

The company amended 23 separate Form S-8 registration statements dating from 2002 to 2025.

Does the deregistration alter the merger consideration received by former U. S. Steel shareholders?

No. The consideration was fixed at merger close; this filing is administrative only and does not change payment terms.

What happens to the employee stock and 401(k) plans listed in the filing?

All related offerings are terminated; unsold shares are removed from SEC registration as the plans cease issuing U. S. Steel common stock.

Is United States Steel still a publicly traded company after this filing?

No. After the merger, U. S. Steel became a wholly owned subsidiary of Nippon Steel North America and its public shares were delisted.
U. S. Steel

NYSE:X

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11.82B
223.38M
1.21%
102.98%
9.75%
Steel
Steel Works, Blast Furnaces & Rolling Mills (coke Ovens)
United States
PITTSBURGH