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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>As filed with the Securities and Exchange Commission on November&nbsp;19, 2010</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><B>Registration No.&nbsp;333-</B>
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 10pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 10pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 10pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 10pt"><B>RUSH ENTERPRISES, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Texas</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>74-1733016</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction <BR>
of incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S Employer Identification No.)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>555 IH 35 South, Suite&nbsp;500</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>New Braunfels, Texas</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>78130</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(Address of Principal Executive Offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Zip Code)</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Rush Enterprises, Inc. Deferred Compensation Plan</B><BR>
(Full title of the plan)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Steven L. Keller<BR>
Vice President and Chief Financial Officer<BR>
Rush Enterprises, Inc.<BR>
555 IH 35 South<BR>
New Braunfels, Texas 78130<BR>
(830)&nbsp;626-5200</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Copies to:<BR><BR>
Daryl L. Lansdale, Jr.<BR>
Fulbright &#038; Jaworski L.L.P.<BR>
300 Convent Street, Suite&nbsp;2200<BR>
San Antonio, TX 78205<BR>
Telephone: (210)&nbsp;270-9367</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">(Name, address, and telephone number, including area code, of agent for service)
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large accelerated
filer,&#148; &#147;accelerated filer,&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the Exchange Act.<BR>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="22%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Large accelerated filer <FONT face="Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Accelerated filer <FONT face="Wingdings">&#254;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Non-accelerated filer <FONT face="Wingdings">&#111;</FONT><br>
<font style="white-space: nowrap">(Do not check if a smaller reporting company)</font>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top" nowrap>Smaller reporting company <FONT face="Wingdings">&#111;</FONT></TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Proposed maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left">Title of securities to be</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Amount to be</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">offering price</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Proposed maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Amount of</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left" style="border-bottom: 0px solid #000000">registered</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000">registered</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">per share</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000">aggregate offering price</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000">registration fee</TD>
    <TD width="1%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
                    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Deferred
Compensation
Obligations</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">15,000,000</TD>
    <TD nowrap style="border-top: 1px solid #000000">(1)</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">100</TD>
    <TD nowrap style="border-top: 1px solid #000000">%</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">15,000,000 </TD>
    <TD nowrap style="border-top: 1px solid #000000">(2)</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">1,069.50</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

<!-- End Table Body --></TABLE>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: left">The deferred compensation obligations are unsecured obligations of Rush Enterprises, Inc.
to pay deferred compensation in the future in accordance with the terms of the Rush Enterprises,
Inc. Deferred Compensation Plan and are estimated to be in the amount of $15,000,000. Pursuant to
Rule 416(c) under the Securities Act of 1933, this Registration Statement also covers an
indeterminate amount of participants&#146; interests in the Plan.</DIV></TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: left">Estimated solely for the purposes of determining the registration fee, in accordance with
Rule&nbsp;457(h)(1) under the Securities Act of 1933, based on the estimate of the amount of
compensation to be deferred by participants.</DIV></TD>
</TR>

</TABLE>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>






<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>PART I</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The documents containing the information specified in Item&nbsp;1 and Item&nbsp;2 of Part&nbsp;I of Form S-8
are omitted from this filing in accordance with the introductory note to Part&nbsp;I of Form S-8. The
documents containing the information specified in Part&nbsp;I will be sent or given to employees as
specified by Rule&nbsp;428(b)(1) of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).
These documents and the documents incorporated by reference in this Registration Statement pursuant
to Item&nbsp;3 of Part&nbsp;II of this Registration Statement, taken together, constitute a prospectus that
meets the requirements of Section 10(a) of the Securities Act.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>PART II</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 3. Incorporation of Documents by Reference.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Rush Enterprises, Inc. (the &#147;Company&#148;) is subject to the informational requirements of the
Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), and, in accordance therewith,
files reports and other information with the Commission. The following documents, or portions
thereof, filed by the Company with the Commission pursuant to the Exchange Act, are incorporated by
reference in this Registration Statement:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Annual Report on Form 10-K for the fiscal year ended
December&nbsp;31, 2009, filed on March&nbsp;12, 2010, File No.&nbsp;000-20797;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Quarterly Report on Form 10-Q for the fiscal quarter
ended March&nbsp;31, 2010, filed on May&nbsp;10, 2010, File No.&nbsp;000-20797;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Quarterly Report on Form 10-Q for the fiscal quarter
ended June&nbsp;30, 2010, filed on August&nbsp;9, 2010, File No.&nbsp;000-20797;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iv)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Quarterly Report on Form 10-Q for the fiscal quarter
ended September&nbsp;30, 2010, filed on November&nbsp;9, 2010, File No.
000-20797;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(v)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Current Reports on Form 8-K filed on March&nbsp;10, March
25, May&nbsp;21, May&nbsp;26, June&nbsp;18, September&nbsp;1, September&nbsp;10, November&nbsp;12,
and November&nbsp;16, 2010, File No.&nbsp;000-20797;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(vi)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All other reports filed by the Company pursuant to Section 13(a) or
15(d) of the Exchange Act since December&nbsp;31, 2009 (other than those
portions of Current Reports on Form 8-K furnished pursuant to Item
2.02 or Item&nbsp;7.01 of Form 8-K, including any related exhibits,
unless otherwise indicated therein), and all other reports filed by
the Plan pursuant to Section 15(d) of the Exchange Act since
December&nbsp;31, 2009.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">In addition to the foregoing, all documents subsequently filed by the Company and the Plan
with the Commission pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act (other than
those portions of Current Reports on Form 8-K furnished pursuant to Item&nbsp;2.02 or Item&nbsp;7.01 of Form
8-K, including any related exhibits, unless otherwise indicated therein), prior to the filing of a
post-effective amendment which indicates that all securities offered under this Registration
Statement have been sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference into this Registration Statement and to be a part of this Registration Statement from the date
of filing of such documents.
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Any statement contained in a document incorporated by reference in this Registration Statement
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 subsequently filed document that is also
incorporated by reference herein modifies or supersedes such statement. Any statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 4. Description of Securities.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The securities being registered pursuant to the Rush Enterprises, Inc. Deferred Compensation
Plan (the &#147;Plan&#148;) represent obligations (the &#147;Obligations&#148;) of the Company to pay deferred
compensation to selected employees and directors in the future according to the terms of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company may establish a &#147;rabbi trust&#148; to serve as a source of funds from which it can
satisfy the Obligations. Assets of any rabbi trust will at all times be subject to the claims of
the Company&#146;s general creditors. Participants in the Plan will have no rights to any assets held
by a rabbi trust, except as general creditors of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Obligations are general unsecured obligations of the Company that are subject to the
claims of its general creditors and rank equally with other unsecured and unsubordinated
indebtedness of the Company outstanding from time to time. With respect to their recordkeeping
account balances under the Plan, participants and their beneficiaries will be unsecured general
creditors of the Company. The Plan is considered entirely unfunded for tax purposes.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The amount to be deferred by each participant in the Plan will be determined in accordance
with the Plan based on the participant&#146;s elections. Matching contributions by the Company to a
participant&#146;s recordkeeping account may also be made at the sole discretion of the Company. Amounts
credited to a participant&#146;s recordkeeping account will be credited with earnings in accordance with
the deemed investment options selected by the participant from time to time pursuant to which
deemed earnings or losses are credited or debited, as the case may be, to the participant&#146;s
account. Amounts credited to a participant&#146;s recordkeeping account consisting of restricted stock
unit grants or dividend equivalents paid on restricted stock unit grants shall be credited with the
number of units that are equal to the number of full and fractional shares as could be purchased at
fair market value on the first trading date preceding the date the participant elected the deferral
to his recordkeeping account. Any dividends payable on shares of the Company&#146;s common stock shall
be credited to the participant&#146;s account in an amount equal to that number of units equal to the
number of full or fractional hypothetical shares in the participant&#146;s recordkeeping account
immediately prior to the record date for such dividend.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Obligations are not convertible into any other security of the Company and there is no
trading market for the Obligations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Obligations are payable upon a participant&#146;s termination of employment, death or on the
date(s) selected by a participant in accordance with the terms of the Plan, and are denominated and
payable in cash, except for distributions from the participant&#146;s restricted stock subaccount which
shall be payable in whole shares of the Company&#146;s common stock and in cash for fractional shares.
The Company may also make a distribution upon an unforeseeable emergency with respect to a
participant.
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Except as set forth in the Plan with respect to the designation of beneficiaries, neither a
participant nor any other person will have the right to transfer, alienate, or otherwise encumber
the benefits under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company reserves the right to amend, suspend, discontinue or terminate the Plan at any
time, except that no such amendment, suspension, discontinuance or termination shall adversely
affect the right of a participant with respect to the benefits payable under the Plan as of the
date of such amendment, suspension, discontinuance or termination.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 5. Interest of Named Experts and Counsel.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The opinion of counsel regarding the validity of the deferred compensation obligations that
may be issued under the Plan is provided by Fulbright &#038; Jaworski L.L.P.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 6. Indemnification of Directors and Officers.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Article&nbsp;VIII of the Company&#146;s Restated Articles of Incorporation (the &#147;Restated Articles&#148;)
limits the liability of its directors. Specifically, Article&nbsp;VIII provides in part that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">A director shall not be liable to the Company or its shareholders for monetary damages for an
act or omission in such director&#146;s capacity as director, except for liability for (i)&nbsp;any breach of
the director&#146;s duty of loyalty to the Company or its shareholders, (ii)&nbsp;any act or omission not in
good faith that constitutes a breach of duty of the director to the Company or any act or omission
that involves intentional misconduct or a knowing violation of the law, (iii)&nbsp;any transaction from
which the director received an improper benefit, whether or not the benefit resulted from an action
taken within the scope of the director&#146;s office or (iv)&nbsp;any act or omission for which the liability
of the director is expressly provided by statute. If either the Texas Business Corporation Act
(the &#147;TBCA&#148;), the Texas Miscellaneous Corporation Laws Act (the &#147;TMCLA&#148;) or any other applicable
Texas statute hereafter is amended to authorize the further elimination or limitation of the
liability of the director, then the liability of a director of the Company, in addition to the
limitation on liability provided in the Restated Articles, shall be limited to the fullest extent
permitted by such amended act.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Article&nbsp;VIII of the Company&#146;s Amended and Restated Bylaws provides for the indemnification of
the Company&#146;s directors and officers. Specifically, Article&nbsp;VIII provides in part that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company hereby elects to and does hereby indemnify the following persons to the fullest
extent permitted or required by the TBCA: (a)&nbsp;any person who is or was a director or officer of the
Company, (b)&nbsp;any person who, while a director or officer of the Company, is or was serving at the
request of the Company as a director, officer, partner, venturer, proprietor, trustee, employee,
agent or similar functionary of another foreign or domestic corporation, partnership, joint
venture, sole proprietorship, trust, employee benefit plan or other enterprise and (c)&nbsp;any person
who is not or was not a director or officer of the Company but who is or was serving at the request
of the Company as a director, officer, partner, venturer, proprietor, trustee, employee, agent or
similar functionary of another foreign or domestic corporation, partnership, joint venture, sole
proprietorship, trust, employee benefit plan or other enterprise. Such obligation to so indemnify
and to so make such determinations may be specifically enforced by resort to any court of competent
jurisdiction. Further, the Company shall pay or reimburse the reasonable expenses of such persons
covered hereby in advance of the final disposition of any proceeding to the fullest extent
permitted by the TBCA and subject to the conditions thereof. If the TBCA or any other applicable
Texas statute is hereafter amended to authorize a corporation to further indemnify the above described persons, the Company shall, in addition to the indemnification provided
herein, indemnify such persons to the fullest extent permitted or required under such amended act
or statute.
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">On January&nbsp;1, 2010, the TBCA and the TMCLA were repealed and all corporations incorporated
under the laws of the State of Texas became subject to the Texas Business Organizations Code, as
amended (the &#147;TBOC&#148;) which is the successor statute to the TBCA and the TMCLA. Chapter&nbsp;8 of the
TBOC permits the Company, in certain circumstances, to indemnify any present or former director,
officer, employee or agent of the Company against judgments, penalties, fines, settlements and
reasonable expenses incurred in connection with a proceeding in which any such person was, is or is
threatened to be, made a party by reason of holding such office or position, but only to a limited
extent for obligations resulting from a proceeding in which the person is found liable on the basis
that a personal benefit was improperly received or in circumstances in which the person is found
liable in a derivative suit brought on behalf of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company maintains Director and Officer Insurance and has entered into indemnity agreements
with certain of its directors and officers (each, an &#147;Indemnitee&#148;). The indemnification agreement
provides that the Company will (subject to certain exceptions) defend, hold harmless and indemnify
the Indemnitee to the fullest extent permitted by law in connection with any proceeding covered by
the indemnification agreement. The indemnification agreement also provides that the Company will,
to the fullest extent permitted by law, advance all expenses incurred by an Indemnitee in
connection with a proceeding covered by the indemnification agreement. A form of the indemnity
agreement is filed as Exhibit&nbsp;10.1 of the Company&#146;s Current Report on Form 8-K, filed with the
Commission on February&nbsp;27, 2007.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 8. Exhibits.</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Restated Articles of Incorporation of Rush Enterprises, Inc.
(incorporated herein by reference to Exhibit&nbsp;3.1 of the
Company&#146;s Quarterly Report on Form&nbsp;10-Q (File No.&nbsp;000-20797)
for the quarter ended June&nbsp;30, 2008)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Rush Enterprises, Inc. Amended and Restated Bylaws
(incorporated herein by reference to Exhibit&nbsp;3.1 of the
Company&#146;s Current Report on Form&nbsp;8-K (File No.&nbsp;000-20797)
filed December&nbsp;9, 2008)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.3</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Rush Enterprises, Inc. Deferred Compensation Plan
(incorporated herein by reference to Exhibit&nbsp;10.1 of the
Company&#146;s Current Report on Form&nbsp;8-K (File No.&nbsp;000-20797)
filed November&nbsp;12, 2010)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.1</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Fulbright &#038; Jaworski L.L.P.</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.1</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Counsel (contained in Exhibit&nbsp;5.1)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.2</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Ernst &#038; Young LLP</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24.1</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney</DIV></TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>

<DIV align="left"><DIV style="font-size: 10pt; margin-top: 10pt; width: 18%; border-bottom: 1px solid #000000">&nbsp;</DIV></DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Filed herewith</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">





<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 9. Undertakings.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">(a)&nbsp;The undersigned registrant hereby undertakes:<BR>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to the registration statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 8%">(i)&nbsp;To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;<BR>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 8%">(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the
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 the registration
statement. Notwithstanding the foregoing, any increase or decrease in 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% change in the maximum aggregate offering
price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration
statement;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 8%">(iii)&nbsp;To include any material information with respect to the plan of distribution not
previously disclosed in the registration statement or any material change to such information in
the registration statement;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 8%"><I>Provided, however</I>, <I>that </I>paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if
the registration statement is on Form S-8 and 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 Securities Exchange Act
of 1934 that are incorporated by reference in the registration statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">(2)&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933, 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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">(3)&nbsp;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.
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the registrant&#146;s annual report pursuant to section
13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing
of an employee benefit plan&#146;s annual report pursuant to section 15(d) of the Securities Exchange
Act of 1934) that is incorporated by reference in the 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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 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
Securities and Exchange 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.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">(Remainder of Page Intentionally Left Blank)
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">



<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%"><B>The Registrant</B>. 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 New Braunfels, State of Texas, on
November&nbsp;19, 2010.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">RUSH ENTERPRISES, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Steven L. Keller
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Steven L. Keller&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Vice President and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Act of 1933 this registration statement has
been signed by the following persons in the capacities and on the dates indicated.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
W. Marvin Rush
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;Chairman
of the Board and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ W.M. &#147;Rusty&#148; Rush
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
W.M. &#147;Rusty&#148; Rush
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" nowrap>President, Chief Executive
Officer and Director<BR>
(Principal
Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Steven L. Keller
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Steven L. Keller
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Vice President and Chief
Financial Officer
(Principal Financial and
Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Ronald J. Krause
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Harold D. Marshall
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Thomas A. Akin
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
James C. Underwood
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Gerald R. Szczepanski
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;19, 2010</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="26%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="70%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top" nowrap><DIV style="margin-left:0px; text-indent:-0px">* By:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Steven L. Keller
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Steven L. Keller
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Attorney-in-Fact</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%"><B>The Plan</B>. Pursuant to the requirements of the Securities Act of 1933, the trustees (or other
persons who administer the employee benefit plan) have duly caused this registration statement to
be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New
Braunfels, State of Texas, on November&nbsp;19, 2010.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="45%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="38%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Rush Enterprises, Inc. Deferred Compensation Plan<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Steven L. Keller
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Steven L. Keller&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Vice President and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Restated Articles of Incorporation of Rush Enterprises, Inc.
(incorporated herein by reference to Exhibit&nbsp;3.1 of the
Company&#146;s Quarterly Report on Form&nbsp;10-Q (File No.&nbsp;000-20797)
for the quarter ended June&nbsp;30, 2008)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Rush Enterprises, Inc. Amended and Restated Bylaws
(incorporated herein by reference to Exhibit&nbsp;3.1 of the
Company&#146;s Current Report on Form&nbsp;8-K (File No.&nbsp;000-20797)
filed December&nbsp;9, 2008)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.3</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Rush Enterprises, Inc. Deferred Compensation Plan
(incorporated herein by reference to Exhibit&nbsp;10.1 of the
Company&#146;s Current Report on Form&nbsp;8-K (File No.&nbsp;000-20797)
filed November&nbsp;12, 2010)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.1</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Fulbright &#038; Jaworski L.L.P.</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.1</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Counsel (contained in Exhibit&nbsp;5.1)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.2</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Ernst &#038; Young LLP</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24.1</TD>
    <TD nowrap valign="top">*</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney</DIV></TD>
</TR>
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</DIV>

<DIV align="left"><DIV style="font-size: 10pt; margin-top: 10pt; width: 18%; border-bottom: 1px solid #000000">&nbsp;</DIV></DIV>



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    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96">&nbsp;</TD>
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    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Filed herewith</TD>
</TR>

</TABLE>



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[{"type": "S-8", "sequence": "1", "filename": "c08834sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 60828}]
{"company-data": {"conformed-name": "RUSH ENTERPRISES INC \\TX\\", "cik": "0001012019", "assigned-sic": "5500", "irs-number": "741733016", "state-of-incorporation": "TX", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-170732", "film-number": "101206183"}, "business-address": {"street1": "555 IH 35 SOUTH", "city": "NEW BRAUNFELS", "state": "TX", "zip": "78130", "phone": "8306265200"}, "mail-address": {"street1": "555 IH 35 SOUTH", "city": "NEW BRAUNFELS", "state": "TX", "zip": "78130"}}
sv8
As filed with the Securities and Exchange Commission on November 19, 2010
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
RUSH ENTERPRISES, INC.
(Exact name of registrant as specified in its charter)
Texas
74-1733016
(State or other jurisdiction
of incorporation or organization)
(I.R.S Employer Identification No.)
555 IH 35 South, Suite 500
New Braunfels, Texas
78130
(Address of Principal Executive Offices)
(Zip Code)
Rush Enterprises, Inc. Deferred Compensation Plan
(Full title of the plan)
Steven L. Keller
Vice President and Chief Financial Officer
Rush Enterprises, Inc.
555 IH 35 South
New Braunfels, Texas 78130
(830) 626-5200
Copies to:
Daryl L. Lansdale, Jr.
Fulbright & Jaworski L.L.P.
300 Convent Street, Suite 2200
San Antonio, TX 78205
Telephone: (210) 270-9367
(Name, address, and telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
o
Accelerated filer
þ
Non-accelerated filer
o
(Do not check if a smaller reporting company)
Smaller reporting company
o
CALCULATION OF REGISTRATION FEE
Proposed maximum
Title of securities to be
Amount to be
offering price
Proposed maximum
Amount of
registered
registered
per share
aggregate offering price
registration fee
Deferred
Compensation
Obligations
$
15,000,000
(1)
100
%
$
15,000,000
(2)
$
1,069.50
(1)
The deferred compensation obligations are unsecured obligations of Rush Enterprises, Inc.
to pay deferred compensation in the future in accordance with the terms of the Rush Enterprises,
Inc. Deferred Compensation Plan and are estimated to be in the amount of $15,000,000. Pursuant to
Rule 416(c) under the Securities Act of 1933, this Registration Statement also covers an
indeterminate amount of participants' interests in the Plan.
(2)
Estimated solely for the purposes of determining the registration fee, in accordance with
Rule 457(h)(1) under the Securities Act of 1933, based on the estimate of the amount of
compensation to be deferred by participants.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in Item 1 and Item 2 of Part I of Form S-8
are omitted from this filing in accordance with the introductory note to Part I of Form S-8. The
documents containing the information specified in Part I will be sent or given to employees as
specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act").
These documents and the documents incorporated by reference in this Registration Statement pursuant
to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that
meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. Incorporation of Documents by Reference.
Rush Enterprises, Inc. (the "Company") is subject to the informational requirements of the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), and, in accordance therewith,
files reports and other information with the Commission. The following documents, or portions
thereof, filed by the Company with the Commission pursuant to the Exchange Act, are incorporated by
reference in this Registration Statement:
(i)
The Company's Annual Report on Form 10-K for the fiscal year ended
December 31, 2009, filed on March 12, 2010, File No. 000-20797;
(ii)
The Company's Quarterly Report on Form 10-Q for the fiscal quarter
ended March 31, 2010, filed on May 10, 2010, File No. 000-20797;
(iii)
The Company's Quarterly Report on Form 10-Q for the fiscal quarter
ended June 30, 2010, filed on August 9, 2010, File No. 000-20797;
(iv)
The Company's Quarterly Report on Form 10-Q for the fiscal quarter
ended September 30, 2010, filed on November 9, 2010, File No.
000-20797;
(v)
The Company's Current Reports on Form 8-K filed on March 10, March
25, May 21, May 26, June 18, September 1, September 10, November 12,
and November 16, 2010, File No. 000-20797;
(vi)
All other reports filed by the Company pursuant to Section 13(a) or
15(d) of the Exchange Act since December 31, 2009 (other than those
portions of Current Reports on Form 8-K furnished pursuant to Item
2.02 or Item 7.01 of Form 8-K, including any related exhibits,
unless otherwise indicated therein), and all other reports filed by
the Plan pursuant to Section 15(d) of the Exchange Act since
December 31, 2009.
In addition to the foregoing, all documents subsequently filed by the Company and the Plan
with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than
those portions of Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 of Form
8-K, including any related exhibits, unless otherwise indicated therein), prior to the filing of a
post-effective amendment which indicates that all securities offered under this Registration
Statement have been sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference into this Registration Statement and to be a part of this Registration Statement from the date
of filing of such documents.
Any statement contained in a document incorporated by reference in this Registration Statement
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 subsequently filed document that is also
incorporated by reference herein modifies or supersedes such statement. Any 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.
The securities being registered pursuant to the Rush Enterprises, Inc. Deferred Compensation
Plan (the "Plan") represent obligations (the "Obligations") of the Company to pay deferred
compensation to selected employees and directors in the future according to the terms of the Plan.
The Company may establish a "rabbi trust" to serve as a source of funds from which it can
satisfy the Obligations. Assets of any rabbi trust will at all times be subject to the claims of
the Company's general creditors. Participants in the Plan will have no rights to any assets held
by a rabbi trust, except as general creditors of the Company.
The Obligations are general unsecured obligations of the Company that are subject to the
claims of its general creditors and rank equally with other unsecured and unsubordinated
indebtedness of the Company outstanding from time to time. With respect to their recordkeeping
account balances under the Plan, participants and their beneficiaries will be unsecured general
creditors of the Company. The Plan is considered entirely unfunded for tax purposes.
The amount to be deferred by each participant in the Plan will be determined in accordance
with the Plan based on the participant's elections. Matching contributions by the Company to a
participant's recordkeeping account may also be made at the sole discretion of the Company. Amounts
credited to a participant's recordkeeping account will be credited with earnings in accordance with
the deemed investment options selected by the participant from time to time pursuant to which
deemed earnings or losses are credited or debited, as the case may be, to the participant's
account. Amounts credited to a participant's recordkeeping account consisting of restricted stock
unit grants or dividend equivalents paid on restricted stock unit grants shall be credited with the
number of units that are equal to the number of full and fractional shares as could be purchased at
fair market value on the first trading date preceding the date the participant elected the deferral
to his recordkeeping account. Any dividends payable on shares of the Company's common stock shall
be credited to the participant's account in an amount equal to that number of units equal to the
number of full or fractional hypothetical shares in the participant's recordkeeping account
immediately prior to the record date for such dividend.
The Obligations are not convertible into any other security of the Company and there is no
trading market for the Obligations.
The Obligations are payable upon a participant's termination of employment, death or on the
date(s) selected by a participant in accordance with the terms of the Plan, and are denominated and
payable in cash, except for distributions from the participant's restricted stock subaccount which
shall be payable in whole shares of the Company's common stock and in cash for fractional shares.
The Company may also make a distribution upon an unforeseeable emergency with respect to a
participant.
Except as set forth in the Plan with respect to the designation of beneficiaries, neither a
participant nor any other person will have the right to transfer, alienate, or otherwise encumber
the benefits under the Plan.
The Company reserves the right to amend, suspend, discontinue or terminate the Plan at any
time, except that no such amendment, suspension, discontinuance or termination shall adversely
affect the right of a participant with respect to the benefits payable under the Plan as of the
date of such amendment, suspension, discontinuance or termination.
ITEM 5. Interest of Named Experts and Counsel.
The opinion of counsel regarding the validity of the deferred compensation obligations that
may be issued under the Plan is provided by Fulbright & Jaworski L.L.P.
ITEM 6. Indemnification of Directors and Officers.
Article VIII of the Company's Restated Articles of Incorporation (the "Restated Articles")
limits the liability of its directors. Specifically, Article VIII provides in part that:
A director shall not be liable to the Company or its shareholders for monetary damages for an
act or omission in such director's capacity as director, except for liability for (i) any breach of
the director's duty of loyalty to the Company or its shareholders, (ii) any act or omission not in
good faith that constitutes a breach of duty of the director to the Company or any act or omission
that involves intentional misconduct or a knowing violation of the law, (iii) any transaction from
which the director received an improper benefit, whether or not the benefit resulted from an action
taken within the scope of the director's office or (iv) any act or omission for which the liability
of the director is expressly provided by statute. If either the Texas Business Corporation Act
(the "TBCA"), the Texas Miscellaneous Corporation Laws Act (the "TMCLA") or any other applicable
Texas statute hereafter is amended to authorize the further elimination or limitation of the
liability of the director, then the liability of a director of the Company, in addition to the
limitation on liability provided in the Restated Articles, shall be limited to the fullest extent
permitted by such amended act.
Article VIII of the Company's Amended and Restated Bylaws provides for the indemnification of
the Company's directors and officers. Specifically, Article VIII provides in part that:
The Company hereby elects to and does hereby indemnify the following persons to the fullest
extent permitted or required by the TBCA: (a) any person who is or was a director or officer of the
Company, (b) any person who, while a director or officer of the Company, is or was serving at the
request of the Company as a director, officer, partner, venturer, proprietor, trustee, employee,
agent or similar functionary of another foreign or domestic corporation, partnership, joint
venture, sole proprietorship, trust, employee benefit plan or other enterprise and (c) any person
who is not or was not a director or officer of the Company but who is or was serving at the request
of the Company as a director, officer, partner, venturer, proprietor, trustee, employee, agent or
similar functionary of another foreign or domestic corporation, partnership, joint venture, sole
proprietorship, trust, employee benefit plan or other enterprise. Such obligation to so indemnify
and to so make such determinations may be specifically enforced by resort to any court of competent
jurisdiction. Further, the Company shall pay or reimburse the reasonable expenses of such persons
covered hereby in advance of the final disposition of any proceeding to the fullest extent
permitted by the TBCA and subject to the conditions thereof. If the TBCA or any other applicable
Texas statute is hereafter amended to authorize a corporation to further indemnify the above described persons, the Company shall, in addition to the indemnification provided
herein, indemnify such persons to the fullest extent permitted or required under such amended act
or statute.
On January 1, 2010, the TBCA and the TMCLA were repealed and all corporations incorporated
under the laws of the State of Texas became subject to the Texas Business Organizations Code, as
amended (the "TBOC") which is the successor statute to the TBCA and the TMCLA. Chapter 8 of the
TBOC permits the Company, in certain circumstances, to indemnify any present or former director,
officer, employee or agent of the Company against judgments, penalties, fines, settlements and
reasonable expenses incurred in connection with a proceeding in which any such person was, is or is
threatened to be, made a party by reason of holding such office or position, but only to a limited
extent for obligations resulting from a proceeding in which the person is found liable on the basis
that a personal benefit was improperly received or in circumstances in which the person is found
liable in a derivative suit brought on behalf of the Company.
The Company maintains Director and Officer Insurance and has entered into indemnity agreements
with certain of its directors and officers (each, an "Indemnitee"). The indemnification agreement
provides that the Company will (subject to certain exceptions) defend, hold harmless and indemnify
the Indemnitee to the fullest extent permitted by law in connection with any proceeding covered by
the indemnification agreement. The indemnification agreement also provides that the Company will,
to the fullest extent permitted by law, advance all expenses incurred by an Indemnitee in
connection with a proceeding covered by the indemnification agreement. A form of the indemnity
agreement is filed as Exhibit 10.1 of the Company's Current Report on Form 8-K, filed with the
Commission on February 27, 2007.
ITEM 8. Exhibits.
Exhibit No.
Exhibit Description
4.1
Restated Articles of Incorporation of Rush Enterprises, Inc.
(incorporated herein by reference to Exhibit 3.1 of the
Company's Quarterly Report on Form 10-Q (File No. 000-20797)
for the quarter ended June 30, 2008)
4.2
Rush Enterprises, Inc. Amended and Restated Bylaws
(incorporated herein by reference to Exhibit 3.1 of the
Company's Current Report on Form 8-K (File No. 000-20797)
filed December 9, 2008)
4.3
Rush Enterprises, Inc. Deferred Compensation Plan
(incorporated herein by reference to Exhibit 10.1 of the
Company's Current Report on Form 8-K (File No. 000-20797)
filed November 12, 2010)
5.1
*
Opinion of Fulbright & Jaworski L.L.P.
23.1
*
Consent of Counsel (contained in Exhibit 5.1)
23.2
*
Consent of Ernst & Young LLP
24.1
*
Power of Attorney
*
Filed herewith
ITEM 9. Undertakings.
(a) The undersigned registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a post-effective
amendment to the registration statement:
(i) To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
(ii) To reflect in the prospectus any facts or events arising after the effective date of the
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 the registration
statement. Notwithstanding the foregoing, any increase or decrease in 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% change in the maximum aggregate offering
price set forth in the "Calculation of Registration Fee" table in the effective registration
statement;
(iii) To include any material information with respect to the plan of distribution not
previously disclosed in the registration statement or any material change to such information in
the registration statement;
Provided, however
,
that
paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if
the registration statement is on Form S-8 and 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 Securities Exchange Act
of 1934 that are incorporated by reference in the registration statement.
(2) That, for the purpose of determining any liability under the Securities Act of 1933, 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.
(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.
(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the registrant's annual report pursuant to section
13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing
of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange
Act of 1934) that is incorporated by reference in the 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.
(c) Insofar as indemnification for liabilities arising under the Securities Act of 1933 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
Securities and Exchange 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.
(Remainder of Page Intentionally Left Blank)
SIGNATURES
The Registrant
. 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 New Braunfels, State of Texas, on
November 19, 2010.
RUSH ENTERPRISES, INC.
By:
/s/ Steven L. Keller
Steven L. Keller
Vice President and Chief Financial Officer
Pursuant to the requirements of the Securities Act of 1933 this registration statement has
been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
*
W. Marvin Rush
Chairman
of the Board and Director
November 19, 2010
/s/ W.M. "Rusty" Rush
W.M. "Rusty" Rush
President, Chief Executive
Officer and Director
(Principal
Executive Officer)
November 19, 2010
/s/ Steven L. Keller
Steven L. Keller
Vice President and Chief
Financial Officer
(Principal Financial and
Accounting Officer)
November 19, 2010
*
Ronald J. Krause
Director
November 19, 2010
*
Harold D. Marshall
Director
November 19, 2010
*
Thomas A. Akin
Director
November 19, 2010
*
James C. Underwood
Director
November 19, 2010
*
Gerald R. Szczepanski
Director
November 19, 2010
* By:
/s/ Steven L. Keller
Steven L. Keller
Attorney-in-Fact
The Plan
. Pursuant to the requirements of the Securities Act of 1933, the trustees (or other
persons who administer the employee benefit plan) have duly caused this registration statement to
be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New
Braunfels, State of Texas, on November 19, 2010.
Rush Enterprises, Inc. Deferred Compensation Plan
By:
/s/ Steven L. Keller
Steven L. Keller
Vice President and Chief Financial Officer
EXHIBIT INDEX
Exhibit No.
Exhibit Description
4.1
Restated Articles of Incorporation of Rush Enterprises, Inc.
(incorporated herein by reference to Exhibit 3.1 of the
Company's Quarterly Report on Form 10-Q (File No. 000-20797)
for the quarter ended June 30, 2008)
4.2
Rush Enterprises, Inc. Amended and Restated Bylaws
(incorporated herein by reference to Exhibit 3.1 of the
Company's Current Report on Form 8-K (File No. 000-20797)
filed December 9, 2008)
4.3
Rush Enterprises, Inc. Deferred Compensation Plan
(incorporated herein by reference to Exhibit 10.1 of the
Company's Current Report on Form 8-K (File No. 000-20797)
filed November 12, 2010)
5.1
*
Opinion of Fulbright & Jaworski L.L.P.
23.1
*
Consent of Counsel (contained in Exhibit 5.1)
23.2
*
Consent of Ernst & Young LLP
24.1
*
Power of Attorney
*
Filed herewith