Company: L
Filing Date: 2025-05-13
Form Type: S-8 POS
Source: 0000060086-25-000107
Chunk: 1

Company: LOEWS CORP
Filing Date: 2025-05-13
Form: S-8 POS
Chunk 1
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 |     | 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.

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### EXPLANATORY NOTE
On May 11, 2016, Loews Corporation (the “Company”) filed a registration statement on Form S-8 (Registration Statement No. 333-211278) (the “Form S-8”) registering 9,000,000 shares of the Company’s common stock, $0.01 par value (“Common Stock”) and any additional securities to be offered or issued resulting from stock splits, stock dividends or any similar such transaction, to be issued to participants under the Loews Corporation 2016 Incentive Compensation Plan (the “2016 Plan”). On May 13, 2025 (the “Effective Date”), the Company’s shareholders approved the adoption of the Loews Corporation 2025 Incentive Compensation Plan (the “2025 Plan”) which replaces the 2016 Plan. As of the Effective Date, no new awards may be granted under the 2016 Plan. According to the terms of the 2025 Plan, the 3,779,973 shares of Common Stock that remained available for issuance under the 2016 Plan and were not subject to outstanding awards granted under the 2016 Plan as of the Effective Date (the “Unused Reserve”) will not be available for issuance under the 2025 Plan. Accordingly, pursuant to the undertaking in Item 512(a)(3) of Regulation S-K, the Company is filing this post-effective amendment to the Form S-8 (the “Post-Effective Amendment”) to deregister the Unused Reserve, which have not been, and will not be, issued and sold under the 2016 Plan. The Form S-8 will remain in effect to cover the potential issuance of shares of Common Stock under the 2016 Plan pursuant to the terms of the awards that were outstanding under the 2016 Plan on the Effective Date.

Concurrently herewith, the Company is filing a new registration statement on Form S-8 to register (a) 6,000,000 shares of Common Stock available to be issued and sold pursuant to the 2025 Plan, and (b) up to 1,773,495 shares of Common Stock which