# EDGAR Filing Document

**Accession Number:** 0001550695
**File Stem:** 0001140361-25-038743
**Filing Date:** 2025-10
**Character Count:** 7220
**Document Hash:** 874209276069867e1ea196608c336839
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-038743.hdr.sgml**: 20251021

**ACCESSION NUMBER**: 0001140361-25-038743

**CONFORMED SUBMISSION TYPE**: S-8 POS

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251021

**DATE AS OF CHANGE**: 20251021

**EFFECTIVENESS DATE**: 20251021

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Performant Healthcare Inc
- **CENTRAL INDEX KEY:** 0001550695
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 200484934
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8 POS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-184657
- **FILM NUMBER:** 251405527

**BUSINESS ADDRESS:**
- **STREET 1:** 900 SOUTH PINE ISLAND ROAD
- **STREET 2:** SUITE 150
- **CITY:** PLANTATION
- **STATE:** FL
- **ZIP:** 33324
- **BUSINESS PHONE:** 925-960-4800

**MAIL ADDRESS:**
- **STREET 1:** 4309 HACIENDA DR
- **STREET 2:** SUITE 110
- **CITY:** PLEASANTON
- **STATE:** CA
- **ZIP:** 94588

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Performant Financial Corp
- **DATE OF NAME CHANGE:** 20120523

#### As filed with the Securities and Exchange Commission on October 21, 2025

#### Registration No. 333-184657

#### Registration No. 333-206295

#### Registration No. 333-220426

#### Registration No. 333-281533

#### <br>

------

### UNITED STATES

### SECURITIES AND EXCHANGE COMMISSION

#### Washington, D.C. 20549

#### Post-Effective Amendment No. 1 to

#### Form S-8 Registration No. 333-184657

#### Form S-8 Registration No. 333-206295

#### Form S-8 Registration No. 333-220426

#### Form S-8 Registration No. 333-281533

#### Under

#### The Securities Act of 1933

## Performant Healthcare, Inc.
(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Delaware** | **Performant Healthcare, Inc. Amended and Restated 2012 Stock Incentive Plan**<br> **Performant Healthcare, Inc. 2024 Employee Stock Purchase Plan**<br> (Full titles of plans) | **20-0484934** |
| (State or other jurisdiction of<br> incorporation or organization) | **Performant Healthcare, Inc. Amended and Restated 2012 Stock Incentive Plan**<br> **Performant Healthcare, Inc. 2024 Employee Stock Purchase Plan**<br> (Full titles of plans) | (I.R.S. Employer<br> Identification No.) |

---

---

| | | |
|:---|:---|:---|
| **900 South Pine Island Road, Suite 150**<br> **Plantation, FL** | **SIMEON M. KOHL**<br> **Chief Executive Officer**<br> **900 South Pine Island Road**<br> **Plantation, Florida 33324**<br> (925) 960-4800 | **33324** |
| (Address of principal executive offices) | (Name and address agent for service) | (Zip Code) |

---

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

*Copies to:*

#### DAVID E. LILLEVAND, ESQ.

#### Pillsbury Winthrop Shaw Pittman LLP

#### Four Embarcadero Center, 22nd Floor

#### San Francisco, California 94111
(415) 983-1000

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. ☐

------

#### DEREGISTRATION OF SECURITIES
These Post-Effective Amendments (these "Post-Effective Amendments") relate to the following Registration Statements on Form S-8 (each, a "Registration Statement," and collectively, the "Registration Statements"), filed with the Securities and Exchange Commission (the "SEC") by Performant Healthcare, Inc., a Delaware corporation (the "Registrant"):

• Registration Statement No. 333-184657, filed with the SEC on October 31, 2012, pertaining to the registration of shares of common stock, par value $0.0001 per share ("Common Stock"), reserved for issuance under the Registrant's Amended and Restated 2012 Stock Incentive Plan (the "2012 Plan");

<br> • Registration Statement No. 333-206295, filed with the SEC on August 11, 2015, pertaining to the registration of 2,250,000 additional shares of Common Stock reserved for issuance under the 2012 Plan;

<br> • Registration Statement No. 333-220426, filed with the SEC on September 11, 2017, pertaining to the registration of an additional 4,000,000 shares of Common Stock reserved for issuance under the 2012 Plan; and

<br> • Registration Statement No. 333-281533, filed with the SEC on August 14, 2024, pertaining to the registration of 12,000,000 shares of Common Stock reserved for issuance under the 2012 Plan and the Registrant's 2024 Employee Stock Purchase Plan (the "2024 Plan").

On October 21, 2025, pursuant to the terms of the Agreement and Plan of Merger, dated as of July 31, 2025, by and among the Registrant, Continental Buyer, Inc., a Delaware corporation ("Parent") and Prevail Merger Sub, Inc., a Delaware corporation and a wholly-owned subsidiary of Continental ("Merger Sub"), Merger Sub will be merged with and into the Registrant (the "Merger"), with the Registrant surviving the Merger as a wholly-owned subsidiary of Parent.

As a result of the Merger, the Registrant has terminated, as of the date hereof, any and all offerings of its securities pursuant to its existing registration statements under the Securities Act of 1933, as amended, including the Registration Statements. In accordance with an undertaking made by the Registrant in the Registration Statements to remove from registration, by means of a post-effective amendment, any of the securities registered under the Registration Statements that remain unissued at the termination of the offerings, by filing these Post-Effective Amendments, the Registrant hereby removes from registration all securities registered but unsold under such Registration Statements, if any, as of the date hereof, and the Registration Statements are hereby amended, as appropriate, to reflect the deregistration of such securities.

------

#### 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 these Post-Effective Amendments to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Plantation, State of Florida, on October 21, 2025.

---

| | |
|:---|:---|
| **PERFORMANT HEALTHCARE, INC.** | **PERFORMANT HEALTHCARE, INC.** |
| By: | /s/ Simeon M. Kohl |
|  | Simeon M. Kohl |
|  | Chief Executive Officer |

---

No other person is required to sign these Post-Effective Amendments to the Registration Statements on Form S-8 in reliance on Rule 478 of the Securities Act of 1933, as amended.

------