# EDGAR Filing Document

**Accession Number:** 0000885639
**File Stem:** 0001193125-26-232091
**Filing Date:** 2026-5
**Character Count:** 12976
**Document Hash:** 03d46cea59b74fa3de130318eca35648
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-232091.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001193125-26-232091

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260520

**DATE AS OF CHANGE**: 20260520

**EFFECTIVENESS DATE**: 20260520

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KOHLS Corp
- **CENTRAL INDEX KEY:** 0000885639
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-DEPARTMENT STORES [5311]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 391630919
- **STATE OF INCORPORATION:** WI
- **FISCAL YEAR END:** 0129

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296055
- **FILM NUMBER:** 261002533

**BUSINESS ADDRESS:**
- **STREET 1:** N56 W17000 RIDGEWOOD DR
- **CITY:** MENOMONEE FALLS
- **STATE:** WI
- **ZIP:** 53051
- **BUSINESS PHONE:** 262 703 7000

**MAIL ADDRESS:**
- **STREET 1:** N56 W17000 RIDGEWOOD DR
- **CITY:** MENOMONEE FALLS
- **STATE:** WI
- **ZIP:** 53051

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** KOHLS CORPORATION
- **DATE OF NAME CHANGE:** 19930328

**As filed with the Securities and Exchange Commission on May 20, 2026** 

Registration No. 333-

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8** 

**REGISTRATION STATEMENT** 

***Under***

***the Securities Act of 1933***

## KOHL'S CORPORATION
**(Exact Name of Registrant as Specified in Charter)** 

---

| | |
|:---|:---|
| **Wisconsin** | **39-1630919** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |
| **N56 W17000 Ridgewood Drive**<br> **Menomonee Falls, Wisconsin** | **53051** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**2024 Long-Term Compensation Plan** 

**(Full title of plan)** 

**Jennifer Kent** 

**Senior Executive Vice President, Chief Legal Officer and Corporate Secretary** 

**Kohl's Corporation** 

**N56 W17000 Ridgewood Drive** 

**Menomonee Falls, Wisconsin 53051** 

**(262) 703-7000** 

**(Name, address and telephone number, including area code, of agent for service)** 

*With copies to:* 

**Dennis F. Connolly** 

**Godfrey & Kahn, S.C.** 

**833 East Michigan Street, Suite 1800** 

**Milwaukee, Wisconsin 53202** 

**(414) 273-3500** 

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 the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act (check one):

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | 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. ☐

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**INCORPORATION OF CERTAIN INFORMATION BY REFERENCE** 

This Registration Statement is being filed by the Registrant pursuant to General Instruction E to Form S-8 under the Securities Act. The information included and incorporated by reference in the registration statement on Form S-8 filed by the Registrant ([Registration No. 333-279410](http://www.sec.gov/Archives/edgar/data/885639/000119312524139065/d811212ds8.htm)) pursuant to the Securities Act on May 15, 2024, is incorporated by reference into this Registration Statement.

**<u>Exhibits</u>**

---

| | |
|:---|:---|
| 4.1 | [Kohl's Corporation 2024 Long-Term Compensation Plan, as amended and restated effective May 20, 2026, incorporated by reference to Appendix A to the Registrant's Definitive Proxy Statement on Schedule 14A, filed with the Commission on April 10, 2026.](http://www.sec.gov/Archives/edgar/data/885639/000110465926041769/kss-20260520xdef14a.htm#AppendixA) |
| 5.1 | [Opinion of Godfrey & Kahn, S.C.](d13839dex51.htm) |
| 23.1 | [Consent of Godfrey & Kahn, S.C. (included in Exhibit 5.1)](d13839dex51.htm) |
| 23.2 | [Consent of Ernst & Young LLP](d13839dex232.htm) |
| 24.1 | [Powers of Attorney](d13839dex241.htm) |
| 107.1 | [Filing Fee Table](d13839dexfilingfees.htm) |

---

------

**SIGNATURES** 

**Pursuant to the requirements of the Securities Act of 1933, 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 this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Village of Menomonee Falls, State of Wisconsin, on this 20<sup>th</sup> day of May, 2026.** 

---

| | |
|:---|:---|
| **KOHL'S CORPORATION** | **KOHL'S CORPORATION** |
| By: | /s/ Michael J. Bender |
|  | Michael J. Bender |
|  | Chief Executive Officer |

---

**Pursuant to the requirements of the Securities Act of 1933, the registration statement has been signed by the following persons in the capacities and on the date indicated:** 

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Michael J. Bender | Chief Executive Officer and Director | May 20, 2026 |
| Michael J. Bender | (Principal Executive Officer) |  |
| /s/ Jill Timm | Chief Financial Officer | May 20, 2026 |
| Jill Timm | (Principal Financial and Accounting Officer) |  |

---

Directors: Wendy Arlin, Michael J. Bender, Yael Cosset, H. Charles Floyd, Robbin Mitchell, Jonas Prising, John E. Schlifske, and Adolfo Villagomez

---

| | | | |
|:---|:---|:---|:---|
| By: | /s/ Jennifer Kent | As Attorney-in-Fact\* | &nbsp;&nbsp;&nbsp; May 20, 2026 |
|  | Jennifer Kent |  |  |

---

\* Pursuant to authority granted by powers of attorney, copies of which are filed herewith.

## Exhibit 5.1

**Exhibit 5.1** 

---

| | |
|:---|:---|
| ![LOGO](g13839dsp04.jpg) | ![LOGO](g13839dsp04a.jpg) |

---

May 20, 2026

Kohl's Corporation

N56 W17000 Ridgewood Drive

Menomonee Falls, Wisconsin 53051

Ladies and Gentlemen:

We have acted as your counsel in connection with the issuance by Kohl's Corporation, a Wisconsin corporation (the "Company"), of up to 5,200,000 additional shares of common stock, $0.01 par value (the "Shares"), pursuant to the Kohl's Corporation 2024 Long-Term Compensation Plan, as amended and restated effective May 20, 2026 (the "Plan"), as described in the Company's prospectus dated as of the date hereof (the "Prospectus") relating to the Company's Registration Statement on Form S-8, to be filed with the Securities and Exchange Commission on May 20, 2026 (the "Registration Statement").

We have examined: (a) the Plan, the Prospectus and the Registration Statement, (b) the Company's Amended and Restated Articles of Incorporation and Amended and Restated By-laws, each as amended to date, (c) certain resolutions of the Company's Board of Directors, and (d) such other proceedings, documents and records as we have deemed necessary to enable us to render this opinion.

Based on the foregoing, we are of the opinion that the Shares have been duly authorized and, upon issuance in accordance with the terms of the Plan, will be validly issued, fully paid and nonassessable.

The foregoing opinions are limited to the laws of the State of Wisconsin as currently in effect, and no opinion is expressed with respect to such laws as subsequently amended, or any other laws, or any effect that such amended or other laws may have on the opinions expressed herein. The foregoing opinions are limited to matters stated herein, and no opinion is implied or may be inferred beyond the matters expressly stated herein. The foregoing opinions are given as of the date hereof and based solely on our understanding of facts in existence as of such date after the aforementioned examination, and we undertake no obligation to advise you of any changes in applicable laws after the date hereof or of any facts that might change the opinions expressed herein that we may become aware of after the date hereof.

We consent to the use of this opinion as an exhibit to the Registration Statement.

---

| |
|:---|
| Very truly yours, |
| */s/ Godfrey & Kahn, S.C.* |
| GODFREY & KAHN, S.C. |

---

![LOGO](g13839dsp04b.jpg)

## Exhibit 23.2

**Exhibit 23.2** 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** 

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the 2024 Long-Term Compensation Plan of Kohl's Corporation of our report dated March 19, 2026, with respect to the consolidated financial statements of Kohl's Corporation and the effectiveness of internal control over financial reporting of Kohl's Corporation included in its Annual Report (Form 10-K) for the year ended January 31, 2026, filed with the Securities and Exchange Commission.

---

| |
|:---|
| /s/ Ernst & Young LLP |
| Milwaukee, Wisconsin |

---

May 20, 2026

## Exhibit 24.1

**Exhibit 24.1** 

**DIRECTOR'S POWERS OF ATTORNEY** 

(Form S-8 for the Company's 2024 Long-Term Compensation Plan, as amended and restated effective May 20, 2026)

Each of the undersigned directors of Kohl's Corporation (the "Company") hereby designates and appoints Michael J. Bender and Jennifer Kent, as the undersigned's true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for the purpose of: (i) executing in the undersigned's name and on the undersigned's behalf the Company's Registration Statement on Form S-8 (the "Form S-8") relating to the Company's 2024 Long-Term Compensation Plan, as amended and restated effective May 20, 2026, and any related amendments (including post-effective amendments) and/or supplements to the Form S-8; (ii) generally doing all things in the undersigned's name and on the undersigned's behalf in the undersigned's capacity as a director to enable the Company to comply with the provisions of the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, and all requirements of the Securities and Exchange Commission; and (iii) ratifying and confirming the undersigned's signature as it may be signed by the attorney-in-fact to the Form S-8 and any related amendments (including post-effective amendments) and/or supplements thereto.

IN WITNESS WHEREOF, the undersigned have each executed this Power of Attorney for Registration Statement on Form S-8, on one or more counterparts, as of the 20th day of May, 2026.

---

| | |
|:---|:---|
| /s/ Michael J. Bender | /s/ Wendy Arlin |
| Michael J. Bender | Wendy Arlin |
| /s/ Yael Cosset | /s/ H. Charles Floyd |
| Yael Cosset | H. Charles Floyd |
| /s/ Robbin Mitchell | /s/ Jonas Prising |
| Robbin Mitchell | Jonas Prising |
| /s/ John E. Schlifske | /s/ Adolfo Villagomez |
| John E. Schlifske | Adolfo Villagomez |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**KOHLS Corp**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Fee Calculation Rule**  | **Amount Registered**  | **Proposed Maximum Offering Price Per Unit**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, $0.01 par value per share | 457(a) | 5200000 | $11.745 | $61074000.00 | 0.0001381 | $8434.32 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $61074000.00  |  | $8434.32  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $8434.32  |

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 **Offering Note** <br>

<sup>1</sup> (1) In addition to the shares set forth in this table, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the amount to be registered includes an indeterminate number of shares of common stock, $.01 par value (the "Common Stock") of Kohl's Corporation (the "Registrant") that may become issuable as a result of stock dividends, stock splits or similar transactions, as provided in the Kohl's Corporation 2024 Long-Term Compensation Plan, as amended and restated effective May 20, 2026. (2) The registration fee was calculated pursuant to Rule 457(c) and (h) under the Securities Act, based on the average of the high and low price per share of the Common Stock on the New York Stock Exchange on May 15, 2026.

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| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

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