# EDGAR Filing Document

**Accession Number:** 0000051143
**File Stem:** 0000950142-26-000743
**Filing Date:** 2026-3
**Character Count:** 67330
**Document Hash:** 47f87ab75f3a20a391de3a602d974ac5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950142-26-000743.hdr.sgml**: 20260317

**ACCESSION NUMBER**: 0000950142-26-000743

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260317

**DATE AS OF CHANGE**: 20260317

**EFFECTIVENESS DATE**: 20260317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** INTERNATIONAL BUSINESS MACHINES CORP
- **CENTRAL INDEX KEY:** 0000051143
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER & OFFICE EQUIPMENT [3570]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 130871985
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294376
- **FILM NUMBER:** 26762035

**BUSINESS ADDRESS:**
- **STREET 1:** 1 NEW ORCHARD ROAD
- **CITY:** ARMONK
- **STATE:** NY
- **ZIP:** 10504
- **BUSINESS PHONE:** 9144991900

**MAIL ADDRESS:**
- **STREET 1:** 1 NEW ORCHARD RD
- **CITY:** ARMONK
- **STATE:** NY
- **ZIP:** 10504

**As filed with the Securities and Exchange Commission on March 17, 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**

**INTERNATIONAL BUSINESS MACHINES CORPORATION**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **New York**<br> (State or other jurisdiction of <br> incorporation or organization) | **13-0871985**<br> (I.R.S. Employer <br> Identification No.) |

---

**One New Orchard Road<br> Armonk, New York 10504**

(Address of Principal Executive Offices, including Zip Code)

**Confluent, Inc. 2021 Equity Incentive Plan** 

(Full title of the plan)

**Jane P. Edwards, Esq.**

**Vice President, Assistant General Counsel and Secretary**

**International Business Machines Corporation**

**Corporate Legal Department** 

**Armonk, New York 10504** 

**(914) 499-1900**

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

***Copies to:***

**Steven J. Williams, Esq.**

**Paul, Weiss, Rifkind, Wharton & Garrison LLP**

**1285 Avenue of the Americas**

**New York, New York 10019-6064**

**(212) 373-3000**

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 ☐ <br> Non-accelerated filer ☐ Smaller reporting company ☐ <br> 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. ☐

**INTRODUCTORY STATEMENT**

On December 7, 2025, International Business Machines Corporation ("IBM"), Corvo Merger Sub, Inc., a wholly owned subsidiary of IBM ("Sub"), and Confluent, Inc. ("Confluent") entered into the Agreement and Plan of Merger, dated as of December 7, 2025 (the "Merger Agreement").

The Merger Agreement provides that, at the effective time of the Merger, each restricted stock unit ("RSU") with respect to Confluent common stock (other than RSUs that are cashed out pursuant to the Merger Agreement) granted under the Confluent, Inc. 2021 Equity Incentive Plan, as amended (the "Benefit Plan") that is outstanding immediately prior to the effective time (the "Rollover RSUs") will be converted at the effective time into an RSU with respect to IBM capital stock subject to substantially the same terms and conditions as were applicable to the Rollover RSUs with respect to a number of shares of IBM capital stock determined by multiplying (i) the number of shares of Confluent Class A common stock subject to such Rollover RSU immediately prior to the effective time by (ii) a fraction, the numerator of which is $31.00 and the denominator of which is the average closing price per share of IBM capital stock on the New York Stock Exchange Composite Transactions Tape on the 20 trading days immediately preceding the date on which the effective time occurs (the "Exchange Ratio") (rounded down to the nearest whole share).

The Merger Agreement provides that, at the effective time of the Merger, each share of Confluent common stock that remains available for issuance pursuant to the Benefit Plan (the "Residual Shares") will be converted into shares of IBM capital stock available for issuance determined by multiplying the number of Residual Shares by the Exchange Ratio.

Upon the consummation of the transactions contemplated by the Merger Agreement and in accordance with the Merger Agreement, the Benefit Plan was assumed by IBM. This registration statement on Form S-8 (this "Registration Statement") registers 8,109,922 shares of IBM's capital stock that may be issued under the Benefit Plan, which shares of IBM capital stock represent the number of shares of Confluent common stock issuable upon vesting of the Rollover RSUs and the Residual Shares under the Benefit Plan, adjusted pursuant to the terms of the Merger Agreement as described above.

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

Item 1. Plan Information.

All information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, as amended (the "Securities Act") and the Note to Part I of Form S-8.

Item 2. Registrant Information and Employee Plan Annual Information.

All information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form S-8.

**PART II**

**INFORMATION REQUIRED IN THE**

**REGISTRATION STATEMENT**

Item 3. Incorporation of Documents by Reference.

The following documents previously filed with the Securities and Exchange Commission (the "Commission") are incorporated by reference herein and shall be deemed a part hereof:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Annual Report of IBM on [Form 10-K](https://www.sec.gov/Archives/edgar/data/51143/000005114326000010/ibm-20251231.htm) for the fiscal year ended December 31, 2025, filed with the Commission on February 24, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The portions of IBM's
 Definitive Proxy Statement on [Schedule 14A](https://www.sec.gov/Archives/edgar/data/51143/000005114326000025/ibm-20260306.htm) for the 2026 annual meeting of stockholders filed
 on March 10, 2026 that are incorporated by reference in the Annual Report on [Form 10-K](https://www.sec.gov/Archives/edgar/data/51143/000005114326000010/ibm-20251231.htm) for the fiscal year ended December 31, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Current Reports of IBM
 on Form 8-K filed with the Commission on [January 30, 2026](https://www.sec.gov/Archives/edgar/data/51143/000005114326000006/ibm-20260127.htm) , [February 2, 2026](https://www.sec.gov/Archives/edgar/data/51143/000110465926009343/tm264790d2_8k.htm) and [March 3, 2026](https://www.sec.gov/Archives/edgar/data/51143/000005114326000015/ibm-20260301.htm) .

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The description of IBM's capital stock contained in IBM's registration statements filed pursuant to Section 12 of the
Securities Exchange Act of 1934 (the "Exchange Act"), and any amendment or report filed for the purpose of updating any such
description.

All documents filed by IBM pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents. In no event, however, shall any information that IBM discloses under Item 2.02 or Item 7.01 of any Current Report on Form 8-K and any corresponding exhibits thereto, which IBM may furnish to the Commission from time to time, be incorporated by reference into, or otherwise become a part of, this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

Item 4. Description of Securities.

Not applicable.

Item 5. Interests of Named Experts and Counsel.

The validity of the IBM capital stock, par value $.20 per share, offered hereby has been passed upon by Jane P. Edwards, Esq., Vice President, Assistant General Counsel and Secretary of IBM. As of March 17, 2026, Ms. Jane P. Edwards beneficially owns shares of IBM capital stock, par value $.20 per share, and options to purchase shares of IBM capital stock, par value $.20 per share.

Item 6. Indemnification of Directors and Officers.

The By-Laws of IBM (Article VI, Section 6) provide the following:

"The Corporation shall, to the fullest extent permitted by applicable law as in effect at any time, indemnify any person made, or threatened to be made, a party to an action or proceeding whether civil or criminal (including, but not limited to, an action or proceeding by or in the right of the Corporation) by reason of the fact that such person is (i) an officer or director of the Corporation or (ii) an officer or director of the Corporation who is asked to serve in any capacity at the request of the Corporation in any corporation, partnership, joint venture, trust, employee benefit plan or other enterprise, against, in each case, judgments, fines, amounts paid in settlement and reasonable expenses, including, but not limited to, attorneys' fees actually and necessarily incurred as a result of such action or proceeding, or any appeal therein. Such indemnification shall be a contract right that vests upon the occurrence or alleged occurrence of any act or omission to act that forms the basis for or is related to the claim for which indemnification is sought and shall include the right to be paid advances of any expenses incurred by such person in connection with such action, suit or proceeding, and the right to be indemnified for expenses incurred by such person in connection with successfully establishing a right to indemnification, in each case consistent with the provisions of applicable law in effect at any time. Indemnification shall be deemed to be 'permitted' within the meaning of the first sentence hereof if it is not expressly prohibited by applicable law as in effect at the time. The indemnification rights hereunder shall continue as to any such person who has ceased to be an officer or director of the Corporation and shall inure to the benefit of the heirs, executors and administrators of any such person. If the right of indemnification provided for in this Section 6 is amended or repealed, such amendment or repeal will not limit the indemnification provided for herein with respect to any acts or omissions to act occurring prior to any such amendment or repeal."

The Certificate of Incorporation of IBM (Article Eleven) provides the following:

"Pursuant to Section 402(b) of the Business Corporation Law of the State of New York, the liability of the Corporation's directors to the Corporation or its stockholders for damages for breach of duty as a director shall be eliminated to the fullest extent permitted by the Business Corporation Law of the State of New York, as it exists on the date hereof or as it may hereafter be amended. No amendment to or repeal of this Article shall apply to or have any effect on the liability or alleged liability of any director of the Corporation for or with respect to any acts or omissions of such director occurring prior to such amendment or repeal."

With certain limitations, Sections 721 through 726 of the New York Business Corporation Law permit a corporation to indemnify a director or officer made a party to an action (i) by a corporation or in its right in order to procure a judgment in its favor unless he shall have breached his duties, or (ii) other than an action by or in the right of the corporation in order to procure a judgment in its favor, if such director or officer acted in good faith and in a manner he reasonably believed to be in or, in certain cases not opposed to, such corporation's interest and additionally, in criminal actions, had no reasonable cause to believe his conduct was unlawful.

In addition, IBM maintains directors' and officers' liability insurance policies.

Item 7. Exemption from Registration Claimed.

Not applicable.

Item 8. Exhibits.

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| | |
|:---|:---|
| **Exhibit Number** | **Description** |
| 4.1 | [Certificate of Incorporation of IBM (incorporated by reference to Exhibit 3.1 to Form 10-K filed on February 22, 2022)](https://www.sec.gov/Archives/edgar/data/51143/000155837022001584/ibm-20211231xex3d1.htm) |
| 4.2 | [By-Laws of IBM, as amended through March 1, 2026 (incorporated by reference to Exhibit 3.2 to Form 8-K filed on March 3, 2026)](https://www.sec.gov/Archives/edgar/data/51143/000005114326000015/finalbylawsmarch12026.htm) |
| 4.3 | [Confluent, Inc. 2021 Equity Incentive Plan and forms of agreements thereunder (incorporated by reference to Exhibit 10.5 to Form S-1 filed by Confluent, Inc. on June 16, 2021)](https://www.sec.gov/Archives/edgar/data/1699838/000119312521191615/d63025dex105.htm) |
| 5.1 | [Opinion of Jane P. Edwards, Esq., Vice President, Assistant General Counsel and Secretary, regarding the legality of the securities being issued](eh260749104_ex0501.htm) |
| 23.1 | [Consent of PricewaterhouseCoopers LLP](eh260749104_ex2301.htm) |
| 23.2 | [Consent of Jane P. Edwards, Esq., Vice President, Assistant General Counsel and Secretary (included in Exhibit 5.1)](eh260749104_ex0501.htm) |
| 24.1 | [Powers of Attorney](eh260749104_ex2401.htm) |
| 107 | [Filing Fee Table](eh260749104_ex107.htm) |

---

Item 9. Undertakings.

The undersigned registrant hereby undertakes:

(a)(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee Tables" or "Calculation of Registration Fee" table, as applicable, in the effective Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post- effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration

statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

**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 Town of North Castle, State of New York, on the 17<sup>th</sup> day of March, 2026.

---

| | | |
|:---|:---|:---|
| **INTERNATIONAL BUSINESS MACHINES CORPORATION** | **INTERNATIONAL BUSINESS MACHINES CORPORATION** | **INTERNATIONAL BUSINESS MACHINES CORPORATION** |
| By: | /s/ Jane P. Edwards | /s/ Jane P. Edwards |
|  | Name: | Jane P. Edwards |
|  | Title: | Vice President, Assistant General Counsel and Secretary |

---

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated, on the 17<sup>th</sup> day of March, 2026.

---

| | |
|:---|:---|
| **Signature** | **Title**  |
| \* | Chairman, President and Chief Executive Officer (Principal Executive Officer) |
| Arvind Krishna |  |
| \* | Senior Vice President and Chief Financial Officer (Principal Financial Officer) |
| James J. Kavanaugh |  |
| \* | Vice President and Controller (Principal Accounting Officer) |
| Nicolás A. Fehring |  |
| \* | Director |
| Marianne C. Brown |  |
| \* | Director |
| Thomas Buberl |  |
| \* | Director |
| David N. Farr |  |
| \* | Director |
| Alex Gorsky |  |
| \* | Director |
| Michelle Howard |  |
| \* | Director |
| Ramon L. Laguarta |  |
| \* | Director |
| Andrew N. Liveris |  |
| \* | Director |
| F. William McNabb III |  |
| \* | Director |
| Michael Miebach |  |
| \* | Director |
| Martha E. Pollack |  |
| \* | Director |
| Peter R. Voser |  |
| \* | Director |
| Frederick H. Waddell |  |
| \* | Director |
| Alfred W. Zollar |  |

---

\* The undersigned, by signing her name hereto, does hereby execute this Registration Statement pursuant to powers of attorney filed as Exhibit 24.1 to this Registration Statement.

---

| | | |
|:---|:---|:---|
| By: | /s/ Jane P. Edwards | /s/ Jane P. Edwards |
|  | Name: | Jane P. Edwards |
|  | Title: | Attorney-in-Fact |

---

## Exhibit 5.1

**EXHIBIT 5.1**

INTERNATIONAL BUSINESS MACHINES CORPORATION<br> Office of the Vice President, Assistant General Counsel and Secretary<br> Armonk, New York 10504

March 17, 2026

International Business Machines Corporation<br> One New Orchard Road<br> Armonk, NY 10504

Ladies and Gentlemen:

I am the Vice President, Assistant General Counsel and Secretary of International Business Machines Corporation (herein called the "Corporation") and an attorney duly admitted to practice in the State of New York. I am familiar with the Registration Statement on Form S-8 (the "Registration Statement") under the Securities Act of 1933 (the "Securities Act") regarding the shares of capital stock, par value $.20 per share, of the Corporation (the "Shares") to be issued pursuant to the Confluent, Inc. 2021 Equity Incentive Plan (the "Assumed Plan").

I, working together with members of the Corporation's legal department, have reviewed such documents and records as I have deemed necessary or appropriate to enable me to express an informed and reasoned legal opinion with respect to the matters covered hereby.

Based upon the foregoing, I am of the opinion that, when issued or sold in accordance with the terms of the Assumed Plan, the Shares will be duly authorized, validly issued, fully paid and non-assessable.

I hereby consent to the use of my name in the Registration Statement as the legal counsel who has passed upon the legality of the Shares, as well as to the use of this legal opinion as part of the Registration Statement, as an Exhibit to the Registration Statement.

---

| |
|:---|
| Very truly yours, |
| /s/ JANE P. EDWARDS |
| JANE P. EDWARDS, ESQ. |
| VICE PRESIDENT, ASSISTANT GENERAL COUNSEL AND SECRETARY |

---

## Exhibit 23.1

**EXHIBIT 23.1**

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 of International Business Machines Corporation of our report dated February 24, 2026 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in the 2025 Annual Report to Stockholders, which is incorporated by reference in International Business Machines Corporation's Annual Report on Form 10-K for the year ended December 31, 2025. We also consent to the incorporation by reference of our report dated February 24, 2026 relating to the financial statement schedule, which appears in such Annual Report on Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

New York, NY

March 17, 2026

## Exhibit 24.1

**EXHIBIT 24.1**

<u>POWER OF ATTORNEY</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Chairman, President and Chief Executive Officer of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint James J. Kavanaugh, Nicolas Fehring, Anne Robinson, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ Arvind Krishna |
| Arvind Krishna<br> Chairman, President and <br> Chief Executive Officer  |

---

<u>POWER OF ATTORNEY</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Senior Vice President and Chief Financial Officer of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, Nicolas Fehring, Anne Robinson, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ James J. Kavanaugh |
| James J. Kavanaugh<br> Senior Vice President and<br> Chief Financial Officer |

---

<u>POWER OF ATTORNEY</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Vice President and Controller of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ Nicolas A. Fehring |
| Nicolas A. Fehring<br> Vice President and Controller |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 2<sup>nd</sup> day of February 2026.

---

| |
|:---|
| /s/ Marianne C. Brown |
| Marianne C. Brown |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ Thomas Buberl |
| Thomas Buberl |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ David N. Farr |
| David N. Farr |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 31<sup>st</sup> day of January 2026.

---

| |
|:---|
| /s/ Alex Gorsky |
| Alex Gorsky |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 30<sup>th</sup> day of January 2026.

---

| |
|:---|
| /s/ Michelle Howard |
| Michelle Howard |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 12<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ Ramon L. Laguarta |
| Ramon L. Laguarta |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ Andrew N. Liveris |
| Andrew N. Liveris |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 1<sup>st</sup> day of February 2026.

---

| |
|:---|
| /s/ F. William McNabb III |
| F. William McNabb III |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 2<sup>nd</sup> day of February 2026.

---

| |
|:---|
| /s/ Michael Miebach |
| Michael Miebach |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 1<sup>st</sup> day of February 2026.

---

| |
|:---|
| /s/ Martha E. Pollack |
| Martha E. Pollack |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ Peter R. Voser |
| Peter R. Voser |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 1<sup>st</sup> day of February 2026.

---

| |
|:---|
| /s/ Frederick H. Waddell |
| Frederick H. Waddell |
| Director |

---

<u>POWER OF ATTORNEY OF IBM DIRECTOR</u>

KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned Director of International Business Machines Corporation, a New York corporation (the "Corporation"), which is to file with the Securities and Exchange Commission (the "SEC") one or more Registration Statements on Form S-8, or other appropriate Form under the Securities Act of 1933 for shares of capital stock or other interests issuable upon the surrender of shares, or the exercise or surrender of any options or other interests, that were issued or reserved for issuance by Confluent, Inc., in each case assumed or exchanged by the Corporation, hereby constitute and appoint Arvind Krishna, James J. Kavanaugh, Anne Robinson, Nicolas Fehring, Brien Wierzchowski and Jane P. Edwards and each of them, as my true and lawful attorneys-in-fact and agents, with full power to act, together or each without the others, for me and in my name, place and stead, in any and all capacities, to sign, or cause to be signed electronically any and all of said Registration Statements (which Registration Statements may constitute post-effective amendments to registration statements previously filed with the SEC), and any and all amendments to the aforementioned Registration Statements, and to file said Registration Statements and amendments thereto so signed with all exhibits thereto, with any and all other documents in connection therewith with the SEC, hereby granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done in and about the premises, as fully to all intents and purposes as I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them may lawfully do or cause to be done by virtue hereof. This Power of Attorney may only be revoked by a written document executed by the undersigned that expressly revokes this power by referring to the date and subject hereof.

IN WITNESS WHEREOF, I, the undersigned, have executed this Power of Attorney as of this 24<sup>th</sup> day of February 2026.

---

| |
|:---|
| /s/ Alfred W. Zollar |
| Alfred W. Zollar |
| Director |

---

## Ex-Filing

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

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **INTERNATIONAL BUSINESS MACHINES CORP**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Capital Stock, par value $.20 per share | Other | 8109922 | $247.22 | $2004934916.84 | 0.0001381 | $276881.51 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $2004934916.84  |  | $276881.51  |
| 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:  |  |  |  | $276881.51  |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Note (1)(a): Based on (i) the number of shares exchangeable for restricted stock units (other than restricted stock units that are cashed out pursuant to the Merger Agreement (as defined below)) ("RSUs") outstanding immediately prior to the transactions contemplated by the Agreement and Plan of Merger, dated as of December 7, 2025, by and among International Business Machines Corporation ("IBM"), Corvo Merger Sub, Inc. ("Sub"), a wholly owned subsidiary of IBM, and Confluent, Inc. ("Confluent"), as such agreement may be amended from time to time (the "Merger Agreement", and the transactions contemplated therein, the "Merger") (or 23,731,299) pursuant to the Confluent, Inc. 2021 Equity Incentive Plan as of March 17, 2026, multiplied by an exchange ratio to reflect the number of shares of IBM capital stock for which such RSUs are exchangeable pursuant to the Merger Agreement plus (ii) the number of shares ("Residual Shares") that remain available for issuance pursuant to the benefit plan listed above (or 41,059,038) as of March 17, 2026, multiplied by an exchange ratio to reflect the number of shares of IBM capital stock for which such Residual Shares are exchangeable pursuant to the Merger Agreement. Pursuant to Rule 416 under the Securities Act of 1933, to the extent additional shares of IBM capital stock may be issued or issuable as a result of a stock split or other distribution declared at any time by IBM's Board of Directors while this registration statement is in effect, this registration statement is hereby deemed to cover all of such additional capital stock. Note (1)(b): Estimated solely for the purpose of determining the registration fee in accordance with Rule 457(h) under the Securities Act of 1933 on the basis of $247.22 per share of IBM capital stock issuable for each share subject to an RSU under the benefit plan listed above, which is the average of the high and low prices of the IBM capital stock on the New York Stock Exchange on March 13, 2026, in each case, after taking into account the exchanges described in note (1)(a).

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

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