# EDGAR Filing Document

**Accession Number:** 0000320193
**File Stem:** 0001140361-25-036313
**Filing Date:** 2025-9
**Character Count:** 18851
**Document Hash:** 1214cd041e57f4b311a3dc33a2ed816b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-036313.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001140361-25-036313

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20250926

**DATE AS OF CHANGE**: 20250926

**EFFECTIVENESS DATE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Apple Inc.
- **CENTRAL INDEX KEY:** 0000320193
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRONIC COMPUTERS [3571]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 942404110
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 0927

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-290548
- **FILM NUMBER:** 251351021

**BUSINESS ADDRESS:**
- **STREET 1:** ONE APPLE PARK WAY
- **CITY:** CUPERTINO
- **STATE:** CA
- **ZIP:** 95014
- **BUSINESS PHONE:** (408) 996-1010

**MAIL ADDRESS:**
- **STREET 1:** ONE APPLE PARK WAY
- **CITY:** CUPERTINO
- **STATE:** CA
- **ZIP:** 95014

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** APPLE INC
- **DATE OF NAME CHANGE:** 20070109

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** APPLE COMPUTER INC
- **DATE OF NAME CHANGE:** 19970808

**As filed with the Securities and Exchange Commission on September 26, 2025**

#### Registration No.__________

#### <br>

------

### UNITED STATES

### SECURITIES AND EXCHANGE COMMISSION

#### Washington, D.C. 20549

#### <br>

### FORM S-8

#### <br>

### REGISTRATION STATEMENT

#### UNDER

#### THE SECURITIES ACT OF 1933

#### <br>

------

![](image00001.jpg)

## Apple Inc.

#### (Exact name of Registrant as specified in its charter)

------

---

| | |
|:---|:---|
| **California** | **94-2404110** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

#### One Apple Park Way

#### Cupertino, California 95014

#### (Address of principal executive offices) (Zip Code)

#### <br>

#### Apple Inc. Deferred Compensation Plan

#### (Full title of the plan)

#### Katherine Adams

#### Senior Vice President, General Counsel and Secretary

#### Apple Inc.

#### One Apple Park Way

#### Cupertino, California 95014

#### (Name and address of agent for service)

#### <br>
(408) 996-1010

#### (Telephone number, including area code, of agent for service)

#### <br>

------

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.

---

| | | | |
|:---|:---|:---|:---|
| 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. ☐

------

#### EXPLANATORY NOTE
This Registration Statement on Form S-8 is being filed for the purpose of registering additional general unsecured obligations of Apple Inc. (the "Company" or the "Registrant") to pay deferred compensation in the future in accordance with the terms of the Apple Inc. Deferred Compensation Plan (the "Deferred Compensation Plan"). The Company filed Registration Statements on Forms S-8 with the U.S. Securities and Exchange Commission (the "Commission") on April 29, 2022 ([File No. 333-264555](https://www.sec.gov/Archives/edgar/data/320193/000119312522128368/d332661ds8.htm)) and August 23, 2018 ([File No. 333-226986](https://www.sec.gov/Archives/edgar/data/320193/000119312518256354/d609898ds8.htm)) (the "Prior Registration Statements") relating to the Deferred Compensation Plan. This registration statement relates to securities of the same class as those registered under the Prior Registration Statements and is being filed in accordance with General Instruction E to Form S-8 regarding the registration of additional securities under the Deferred Compensation Plan. Pursuant to such instruction, the contents of the Prior Registration Statements are hereby incorporated by reference in and made part of this registration statement, except to the extent supplemented, superseded or modified by the specific information set forth below and/or the specific exhibits attached hereto.

**Item 8.** **Exhibits**<br>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| **Exhibit**<br> **Number** | **Exhibit Description** | **Form** | **Exhibit** | **Filing Date/**<br> **Period End**<br> **Date** |
| 5.1\* | [Opinion of counsel as to legality of securities being registered.](ef20049219_ex5-1.htm) |  |  |  |
| 23.1\* | [Consent of counsel (included in Exhibit 5.1).](ef20049219_ex5-1.htm) |  |  |  |
| 23.2\* | [Consent of Independent Registered Public Accounting Firm.](ef20049219_ex23-2.htm) |  |  |  |
| 24.1\* | [Power of Attorney (contained on signature page hereto).](#SIGNATURES) |  |  |  |
| 99.1 | [Apple Inc. Deferred Compensation Plan.](https://www.sec.gov/Archives/edgar/data/320193/000119312518256354/d609898dex41.htm) | S-8 | 4.1 | 08/23/2018 |
| 107\* | [Filing Fee Table.](ef20049219_exfilingfees.htm) |  |  |  |

---

\* Filed herewith.

------

#### 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 City of Cupertino, State of California, on September 26, 2025.

---

| | |
|:---|:---|
| Apple Inc. | Apple Inc. |
| By: | /s/ Kevan Parekh |
|  | Kevan Parekh |
|  | Senior Vice President,<br> Chief Financial Officer |

---

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Katherine Adams and Kevan Parekh, and each of them, his or her true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments, to the Registration Statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents or their substitute or substitutes may lawfully do or cause to be done by virtue hereof.

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 dates indicated.

---

| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| /s/ Timothy D. Cook | Chief Executive Officer and Director<br> (Principal Executive Officer) | September 26, 2025 |
| TIMOTHY D. COOK | Chief Executive Officer and Director<br> (Principal Executive Officer) | September 26, 2025 |
| /s/ Kevan Parekh | Senior Vice President, Chief Financial Officer<br> (Principal Financial Officer) | September 26, 2025 |
| KEVAN PAREKH | Senior Vice President, Chief Financial Officer<br> (Principal Financial Officer) | September 26, 2025 |
| /s/ Chris Kondo | Senior Director of Corporate Accounting<br> (Principal Accounting Officer) | September 26, 2025 |
| CHRIS KONDO | Senior Director of Corporate Accounting<br> (Principal Accounting Officer) | September 26, 2025 |
| /s/ Wanda Austin | Director | September 26, 2025 |
| WANDA AUSTIN | Director | September 26, 2025 |
| /s/ Alex Gorsky | Director | September 26, 2025 |
| ALEX GORSKY | Director | September 26, 2025 |
| /s/ Andrea Jung | Director | September 26, 2025 |
| ANDREA JUNG | Director | September 26, 2025 |
| /s/ Arthur D. Levinson | Director and Chair of the Board | September 26, 2025 |
| ARTHUR D. LEVINSON | Director and Chair of the Board | September 26, 2025 |
| /s/ Monica Lozano | Director | September 26, 2025 |
| MONICA LOZANO | Director | September 26, 2025 |
| /s/ Ronald D. Sugar | Director | September 26, 2025 |
| RONALD D. SUGAR | Director | September 26, 2025 |
| /s/ Susan L. Wagner | Director | September 26, 2025 |
| SUSAN L. WAGNER | Director | September 26, 2025 |

---

## Exhibit 5.1

**Exhibit 5.1**<br>

---

| | | |
|:---|:---|:---|
|  | 1271 Avenue of the Americas<br> New York, New York 10020-1401<br> Tel: +1.212.906.1200 Fax: +1.212.751.4864<br> www.lw.com | 1271 Avenue of the Americas<br> New York, New York 10020-1401<br> Tel: +1.212.906.1200 Fax: +1.212.751.4864<br> www.lw.com |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Austin | Milan |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Beijing | Munich |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Boston | New York |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Brussels | Orange County |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Century City | Paris |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Chicago | Riyadh |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Dubai | San Diego |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Düsseldorf | San Francisco |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Frankfurt | Seoul |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Hamburg | Silicon Valley |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Hong Kong | Singapore |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Houston | Tel Aviv |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | London | Tokyo |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Los Angeles | Washington, D.C. |
| ![](image00003.jpg)<br>September 26, 2025<br>Apple Inc.<br> One Apple Park Way<br> Cupertino, California 95014 | Madrid |  |

---

Re: Registration Statement on Form S-8

To the addressee set forth above:

We have acted as special counsel to Apple Inc., a California corporation (the "***Company***"), in connection with the registration on Form S-8 (the "***Registration Statement***") under the Securities Act of 1933, as amended (the "***Act***") of an additional $1,650,000,000 of deferred compensation obligations (the "***Obligations***") issuable pursuant to the Apple Inc. Deferred Compensation Plan (the "***Plan***") on September 26, 2025.

This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or related prospectus, other than as expressly stated herein with respect to the Obligations.

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are opining herein as to the internal laws of the State of California, and, to the extent applicable, the Employee Retirement Income Security Act of 1974, as amended ("***ERISA***"), and we express no opinion with respect to any other laws, including, in the case of the State of California, as to any matters of municipal law or the laws of any local agencies within any state. Our opinion is based upon our consideration of only those statutes, regulations and reported decisional law, which in our experience are normally applicable to deferred compensation plans. We are not providing an opinion as to (i) the applicability of ERISA to the Plan, (ii) whether the Plan is being operated in accordance with ERISA, to the extent applicable, or (iii) whether the employees whom have been selected pursuant to the terms of the Plan to participate in the Plan would constitute a "select group of management or highly compensated employees" within the meaning of ERISA.

------

**September 26, 2025**<br> **Page 2**<br> **** <br>

Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof, the Obligations, when incurred in the manner contemplated by the Registration Statement and the Plan and subject to the Company completing all actions and proceedings required on its part to be taken under the terms of the Plan, will be legally valid and binding obligations of the Company enforceable against the Company in accordance with the terms of the Plan.

Our opinion is subject to: (i) the effect of bankruptcy, insolvency, reorganization, fraudulent transfer, moratorium or other similar laws now or hereafter in effect relating to or affecting the rights or remedies of creditors; (ii) (a) the effect of general principles of equity whether considered in a proceeding in equity or at law (including the possible unavailability of specific performance or injunctive relief), (b) concepts of materiality, reasonableness, good faith and fair dealing and (c) the discretion of the court before which a proceeding is brought; and (iii) the effect of the laws of usury or other laws or equitable principles relating to or limiting the interest rate payable on indebtedness. We express no opinion as to (a) consents to, or restrictions upon, governing law, jurisdiction, venue, remedies, or judicial relief, (b) provisions authorizing or validating conclusive or discretionary determinations, and (c) the severability, if invalid, of provisions to the foregoing effect.

In addition, we express no opinion with respect to any obligations or liabilities of any other person or entity under the Plan. We further express no opinion with respect to the liabilities or obligations of the Company, or any other person or entity, under any trust agreement entered into or that may be entered into in connection with the Plan, and we express no opinion with respect to the applicability to, or the effect on, any such trust agreement of ERISA or any other laws.

This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Act. We consent to your filing this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Securities and Exchange Commission thereunder.

---

| |
|:---|
| Sincerely, |
| /s/ Latham & Watkins LLP |

---

## 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 Apple Inc. Deferred Compensation Plan of our reports dated November 1, 2024, with respect to the consolidated financial statements of Apple Inc., and the effectiveness of internal control over financial reporting of Apple Inc., included in its Annual Report (Form 10-K) for the year ended September 28, 2024, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

San Jose, California

September 26, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

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#### Exhibit 107

#### CALCULATION OF FILING FEE TABLE

#### FORM S-8
(Form type)

#### APPLE INC.
(Exact name of Registrant as specified in its charter)

#### Table I: Newly Registered Securities

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Plan** | **Security**<br> **Type** | **Security**<br> **Class Title** | **Fee**<br> **Calculation**<br> **Rule** | **Amount**<br> **Registered** | **Proposed**<br> **Maximum**<br> **Offering**<br> **Price Per**<br> **Unit** | **Maximum**<br> **Aggregate Offering**<br> **Price** | **Fee Rate** | **Amount of**<br> **Registration**<br> **Fee** |
| Apple Inc. Deferred Compensation Plan<sup>(1)</sup> | Other<br>| Deferred Compensation Obligations | 457(h) | $1650000000.00 | 100% | $1650000000.00<sup>(2)</sup> | $153.10 per million dollars | $252615 |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $1650000000.00 |  | $252615 |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  | $— |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $252615 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) The Deferred Compensation Obligations being registered are general unsecured obligations of Apple Inc. to pay deferred compensation in the future in accordance with the terms of the Apple Inc. Deferred Compensation Plan (the "Deferred Compensation Plan").

&nbsp;&nbsp;&nbsp;&nbsp;(2) Estimated solely for purposes of calculating the registration fee. The registration fee has been calculated in accordance with Rule 457(h) of the Securities Act of 1933, as amended, based upon an estimate of the
 amount of compensation participants may defer under the Deferred Compensation Plan.

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