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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>



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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Registration No.&nbsp;333 -</B>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt; margin-top: 3pt">&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: 12pt"><B>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: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


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


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>MERRILL LYNCH &#038; CO., INC.</B>
</DIV>

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


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    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>DELAWARE</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13-2740599</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>(State or other jurisdiction</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>(I.R.S. Employer Identification No.)</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>of incorporation or organization)</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>4 World Financial Center<BR>
New York, New York 10080<BR>
(212)&nbsp;449-1000<BR>
(Address, including zip code, and telephone number, including area code, of registrant&#146;s<BR>
principal executive offices)</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>MERRILL LYNCH &#038; CO., INC. 2010 DEFERRED COMPENSATION PLAN<BR>
FOR A SELECT GROUP OF ELIGIBLE EMPLOYEES<BR>
(Full title of the plan)</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Richard Alsop, Esq.<BR>
Merrill Lynch &#038; Co., Inc.<BR>
222 Broadway - 17th Floor<BR>
New York, New York 10038<BR>
(212)&nbsp;670-0180<BR>
(Name, address, including zip code, and telephone number, including area code, of agent for service)</B></DIV>




<DIV align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 0%">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. (Check one):
</DIV>



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    <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>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Large accelerated filer
<FONT face="Wingdings">&#254;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Accelerated filer
<FONT face="Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Non-accelerated filer <FONT face="Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" nowrap>Smaller reporting company <FONT face="Wingdings">&#111;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" nowrap>(Do not check if a smaller reporting company)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
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</TABLE>
</DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

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<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="51%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left"><B>Title of securities</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>offering price per</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>aggregate offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left"><B>to be registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>be registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>obligation</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>price (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>registration fee</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                    <TD valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Deferred Compensation Obligations (1)
</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">100,000,000</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">100</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">%</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">100,000,000</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="left" valign="top" style="border-top: 2px solid #000000">$3,930</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Deferred Compensation Obligations are unsecured obligations of Merrill Lynch &#038; Co., Inc.
to pay deferred compensation in the future in accordance with the terms of the Merrill Lynch &#038;
Co., Inc. 2010 Deferred Compensation Plan for a Select Group of Eligible Employees.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of determining the registration fee.</TD>
</TR>

</TABLE>
</DIV>

<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>







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<DIV style="font-family: Helvetica,Arial,sans-serif">
<DIV align="left">
<!-- TOC -->
</DIV>
<DIV align="left">
<A name="tocpage"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>TABLE OF CONTENTS</B>
</DIV>

<DIV align="center">
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    <TD width="95%">&nbsp;</TD>
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    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#101">PART I</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#102">PART II</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#103">ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</A></DIV></TD>
    <TD>2</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#104">ITEM 4. DESCRIPTION OF SECURITIES</A></DIV></TD>
    <TD>2</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#105">ITEM 5. INTERESTS OF EXPERTS AND COUNSEL</A></DIV></TD>
    <TD>3</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#106">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</A></DIV></TD>
    <TD>3</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#107">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</A></DIV></TD>
    <TD>3</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#108">ITEM 8. EXHIBITS</A></DIV></TD>
    <TD>4</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#109">ITEM 9. UNDERTAKINGS</A></DIV></TD>
    <TD>4</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#110">SIGNATURES</A></DIV></TD>
    <TD>5</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">EXHIBIT INDEX</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
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<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="y73155exv5.htm">EX-5: OPINION OF SIDLEY AUSTIN LLP</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="y73155exv10.htm">EX-10: 2010 DEFERRED COMPENSATION PLAN</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="y73155exv15.htm">EX-15: LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="y73155exv23wb.htm">EX-23.B: CONSENT OF DELOITTE & TOUCHE LLP</A></FONT></TD></TR>
</TABLE>
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<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: Helvetica,Arial,sans-serif">

<DIV align="left">
<A name="101"></A>
</DIV>

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


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The document(s) containing the information specified in Part&nbsp;I of Form S-8 will be sent or
given to participating employees as specified by Rule&nbsp;428(b)(1) of the Securities Act of 1933, as
amended. These document(s) and the documents incorporated by reference herein pursuant to Item&nbsp;3 of
Part&nbsp;II hereof, taken together, constitute a prospectus that meets the requirements of Section
10(a) of the Securities Act of 1933, as amended.
</DIV>
<DIV align="left">
<A name="102"></A>
</DIV>

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


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>

</DIV>
<DIV align="left">
<A name="103"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Annual Report of Merrill Lynch &#038; Co., Inc. (the &#147;Company&#148;) on Form 10-K for the fiscal
year ended December&nbsp;28, 2007, Quarterly Reports on Form 10-Q for the quarters ended March&nbsp;28, 2008,
June&nbsp;27, 2008 and September&nbsp;26, 2008 and Current Reports on
Form 8-K,  filed on January&nbsp;16, 2008, January&nbsp;17,
2008, January&nbsp;28, 2008, January&nbsp;29, 2008, January&nbsp;30, 2008, February&nbsp;6, 2008, February&nbsp;7, 2008,
February&nbsp;8, 2008, February&nbsp;14, 2008 (2 reports), February&nbsp;25, 2008, February&nbsp;27, 2008 (2 reports),
March&nbsp;6, 2008 (2 reports), March&nbsp;7, 2008, March&nbsp;11, 2008, March&nbsp;14, 2008, March&nbsp;19, 2008, March&nbsp;20,
2008, March&nbsp;25, 2008, March&nbsp;26, 2008, March&nbsp;31, 2008, April&nbsp;3, 2008 (2 reports), April&nbsp;17, 2008,
April&nbsp;21, 2008, April&nbsp;28, 2008, April&nbsp;29, 2008 (2 reports), May&nbsp;2, 2008, May&nbsp;6, 2008 (2 reports),
May&nbsp;9, 2008 (3 reports), May&nbsp;14, 2008, May&nbsp;16, 2008, May&nbsp;21, 2008 (2 reports), May&nbsp;22, 2008, May
23, 2008, May&nbsp;27, 2008, May&nbsp;28, 2008, May&nbsp;30, 2008 (2 reports), June&nbsp;5, 2008, June&nbsp;6, 2008, June
12, 2008 (2 reports), June&nbsp;13, 2008, June&nbsp;17, 2008 (2 reports), June&nbsp;18, 2008, June&nbsp;19, 2008, June
20, 2008, June&nbsp;23, 2008 (2 reports), June&nbsp;27, 2008, June&nbsp;30, 2008, July&nbsp;1, 2008 (5 reports), July 7
(2 reports), July&nbsp;8, 2008 (5 reports), July&nbsp;11, 2008, July&nbsp;16, 2008, July&nbsp;17, 2008, July&nbsp;29, 2008
(3 reports), August&nbsp;1, 2008, August&nbsp;4, 2008 (3 reports), August&nbsp;5, 2008, August&nbsp;8, 2008 (4
reports), August&nbsp;11, 2008 (2 reports), August&nbsp;12, 2008 (2 reports), August&nbsp;13, 2008, August&nbsp;22,
2008, August&nbsp;26, 2008, August&nbsp;27, 2008, August&nbsp;29, 2008, September&nbsp;4, 2008 (2 reports), September
9, 2008, September&nbsp;10, 2008 (3 reports), September&nbsp;12, 2008, September&nbsp;15, 2008, September&nbsp;18,
2008, September&nbsp;19, 2008, September&nbsp;30, 2008, October&nbsp;3, 2008 (2 reports), October&nbsp;7, 2008 (4
reports), October&nbsp;8, 2008, October&nbsp;16, 2008, October&nbsp;30, 2008, November&nbsp;7, 2008, November&nbsp;10, 2008,
November&nbsp;12, 2008 (6 reports), November&nbsp;21, 2008 and December&nbsp;5, 2008, filed pursuant to Section&nbsp;13
of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;), are incorporated by reference herein.
Information furnished under Item&nbsp;9 of Form 8-K is not incorporated by reference herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Company pursuant to Sections&nbsp;13(a), 13(c), 14 or 15(d) of the
Exchange Act subsequent to the date hereof and prior to the filing of a post-effective amendment
that indicates that all securities offered have been sold or that deregisters all securities then
remaining unsold shall be deemed to be incorporated by reference into this Registration Statement
and to be part hereof from the date of filing of such documents. 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 hereof.
</DIV>
<DIV align="left">
<A name="104"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 4. DESCRIPTION OF SECURITIES.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the Merrill Lynch &#038; Co., Inc. 2010 Deferred Compensation Plan for a Select Group of
Eligible Employees (the &#147;Plan&#148;), the Company will provide eligible employees the opportunity to
agree to the deferral of a specified percentage of their cash compensation. The obligations of the
Company under such agreements (the &#147;Obligations&#148;) will be unsecured general obligations of the
Company to pay the deferred compensation in the future in accordance with the terms of the Plan,
and will rank <I>pari passu </I>with other unsecured and unsubordinated indebtedness of the Company from
time to time outstanding. However, because the Company is a holding company, the right of the
Company, and hence the right of creditors of the Company (including participants in the Plan), to
participate in any distribution of the assets of any subsidiary upon its liquidation or
reorganization or otherwise is necessarily subject to the prior claims of creditors of the
subsidiary, except to the extent that claims of the Company itself as a creditor of the subsidiary
may be recognized. In addition, dividends, loans and advances from certain subsidiaries, including
Merrill Lynch, Pierce, Fenner &#038; Smith Incorporated, to the Company are restricted by net capital
requirements under the Exchange Act, and under rules of certain exchanges and other regulatory
bodies.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

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<DIV style="font-family: Helvetica,Arial,sans-serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The amount of compensation to be deferred by each participating employee (each a
&#147;Participant&#148;) will be determined in accordance with the terms of the Plan based on elections by
each Participant. Each Obligation will be payable on a date selected by each Participant in
accordance with the terms of the Plan. The Obligations will be indexed to one or more Benchmark
Return Options individually chosen by each Participant from a list of investment media. Each
Participant&#146;s Obligation will be adjusted to reflect the investment experience, whether positive or
negative, of the selected Benchmark Return Options, including any appreciation or depreciation. The
Obligations will be denominated and payable in United States dollars.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s right or the right of any other person to the Obligations cannot be assigned,
alienated, sold, garnished, transferred, pledged, or encumbered except by a written designation of
a beneficiary under the Plan, by written will or by the laws of descent and distribution.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Obligations are not subject to redemption, in whole or in part, prior to the individual
payment dates specified by each Participant, at the option of the Company or through operation of a
mandatory or optional sinking fund or analogous provision. However, the Company reserves the right
to amend or terminate the Plan at any time, except that no such amendment or termination shall
adversely affect the right of the Participant to the balance of his or her deferred account as of
the date of such amendment or termination.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Obligations are not convertible into another security of the Company. The Obligations will
not have the benefit of a negative pledge or any other affirmative or negative covenant on the part
of the Company. Other than any trustee under the grantor trust, no trustee has been appointed
having the authority to take action with respect to the Obligations and each Participant will be
responsible for acting independently with respect to, among other things, the giving of notices,
responding to any requests for consents, waivers or amendments pertaining to the Obligations,
enforcing covenants and taking action upon default.
</DIV>
<DIV align="left">
<A name="105"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 5. INTERESTS OF EXPERTS AND COUNSEL.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None.
</DIV>
<DIV align="left">
<A name="106"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the General Corporation Law of the State of Delaware, as amended, provides that
under certain circumstances a corporation may indemnify any person who was or is a party or is
threatened to be made a party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative, by reason of the fact that such person is
or was a director, officer, employee or agent of the Company or is or was serving at its request in
such capacity in another corporation or business association, against expenses (including
attorneys&#146; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred
by such person in connection with such action, suit or proceeding if such person acted in good
faith and in a manner such person reasonably believed to be in or not opposed to the best interests
of the Company and, with respect to any criminal action or proceeding, has no reasonable cause to
believe such person&#146;s conduct was unlawful.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;XIII, Section&nbsp;2 of the Restated Certificate of Incorporation of the Company provides
in effect that, subject to certain limited exceptions, the Company shall indemnify its directors
and officers to the extent authorized or permitted by the General Corporation Law of the State of
Delaware.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The directors and officers of the Company are insured under policies of insurance maintained
by the Company, subject to the limits of the policies, against certain losses arising from any
claims made against them by reason of being or having been such directors or officers. Like
indemnification, insurance is also provided to those employees of the Company who serve as
administrators of the Plan. In addition, the Company has entered into contracts with all of its
directors providing for indemnification of such persons by the Company to the fullest extent
authorized or permitted by law, subject to certain limited exceptions. The Company has established
trusts to fund its obligations, up to the amount of the trust assets, that may arise under these
agreements and also to directors, officers and employees under the provisions of the General
Corporation Law of the State of Delaware and the Company&#146;s Restated Certificate of Incorporation.
</DIV>
<DIV align="left">
<A name="107"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

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<DIV style="font-family: Helvetica,Arial,sans-serif">
<DIV align="left">
<A name="108"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><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="2%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Sidley Austin LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2010 Deferred Compensation Plan.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">15
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter re: unaudited interim financial information.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23(a)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Sidley Austin LLP (included as part of Exhibit&nbsp;5).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23(b)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Deloitte &#038; Touche LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on page 5).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left">
<A name="109"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 9. UNDERTAKINGS.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned registrant hereby undertakes:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)(1) To file, during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of
1933;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&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;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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;
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if this 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 periodic reports filed with or furnished to the Securities
Exchange Commission by the registrant pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange
Act of 1934 that are incorporated by reference in this Registration Statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933 (the
&#147;Securities Act&#148;), 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 <I>bona fide </I>offering thereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;That, for the purpose of determining any liability under the Securities Act, each filing
of the registrant&#146;s annual report pursuant to Section 13(a) or 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 herein, and the offering of such securities at the
time shall be deemed to be the initial <I>bona fide </I>offering hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;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
provisions referred to in Item&nbsp;6 of this Registration Statement, 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 Securities 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 Securities Act and will be governed by the final
adjudication of such issue.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: Helvetica,Arial,sans-serif">
<DIV align="left">
<A name="110"></A>
</DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Company 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 York and State of New York on the
9th day of December, 2008.
</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="45%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">MERRILL LYNCH &#038; CO., INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>

<TD nowrap colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/
John A. Thain&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">John A. Thain&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left" nowrap><I>(Chairman of the Board and Chief Executive Officer)</I>&nbsp;</TD>

</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below appoints John A. Thain, Gregory J. Fleming, Rosemary
T. Berkery and Nelson Chai, individually, as true and lawful attorneys-in-fact and agents, with
full power of substitution to sign any amendments (including post-effective amendments) to this
Registration Statement and to each registration statement amended hereby, and to file the same,
with all exhibits and other related documents, with the Securities and Exchange Commission, with
full power and authority to perform any necessary or appropriate act in connection with the
amendment(s).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed below by the following persons in the capacities
indicated on the 9</B><SUP style="font-size: 85%; vertical-align: text-top"><B>th</B></SUP><B> day of
December, 2008.</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="27%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="68%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" 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>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director, Chairman of the Board and Chief Executive Officer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ John A. Thain<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(John A. Thain)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;(Principal
Executive Officer)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Executive Vice President, Chief Financial Officer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Nelson Chai<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Nelson Chai)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;(Principal
Financial Officer)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Vice President, Controller and Chief Accounting Officer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Gary Carlin<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Gary Carlin)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;(Principal
Accounting Officer)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Armando M. Codina<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Armando M. Codina)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Virgis W. Colbert<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Virgis W. Colbert)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ John D. Finnegan<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(John D. Finnegan)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Judith Mayhew Jonas<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Judith Mayhew Jonas)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Aulana L. Peters<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Aulana L. Peters)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Joseph W. Prueher<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Joseph W. Prueher)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Ann N. Reese<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
(Ann N. Reese)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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S-8
Table of Contents
Registration No. 333 -
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
MERRILL LYNCH & CO., INC.
(Exact name of registrant as specified in its charter)
DELAWARE
13-2740599
(State or other jurisdiction
(I.R.S. Employer Identification No.)
of incorporation or organization)
4 World Financial Center
New York, New York 10080
(212) 449-1000
(Address, including zip code, and telephone number, including area code, of registrant's
principal executive offices)
MERRILL LYNCH & CO., INC. 2010 DEFERRED COMPENSATION PLAN
FOR A SELECT GROUP OF ELIGIBLE EMPLOYEES
(Full title of the plan)
Richard Alsop, Esq.
Merrill Lynch & Co., Inc.
222 Broadway - 17th Floor
New York, New York 10038
(212) 670-0180
(Name, address, including zip code, 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. (Check one):
Large accelerated filer
þ
Accelerated filer
o
Non-accelerated filer
o
Smaller reporting company
o
(Do not check if a smaller reporting company)
CALCULATION OF REGISTRATION FEE
Proposed maximum
Proposed maximum
Title of securities
Amount to
offering price per
aggregate offering
Amount of
to be registered
be registered
obligation
price (2)
registration fee
Deferred Compensation Obligations (1)
$
100,000,000
100
%
$
100,000,000
$3,930
(1)
The Deferred Compensation Obligations are unsecured obligations of Merrill Lynch & Co., Inc.
to pay deferred compensation in the future in accordance with the terms of the Merrill Lynch &
Co., Inc. 2010 Deferred Compensation Plan for a Select Group of Eligible Employees.
(2)
Estimated solely for the purpose of determining the registration fee.
TABLE OF CONTENTS
PART I
PART II
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
2
ITEM 4. DESCRIPTION OF SECURITIES
2
ITEM 5. INTERESTS OF EXPERTS AND COUNSEL
3
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
3
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
3
ITEM 8. EXHIBITS
4
ITEM 9. UNDERTAKINGS
4
SIGNATURES
5
EXHIBIT INDEX
EX-5: OPINION OF SIDLEY AUSTIN LLP
EX-10: 2010 DEFERRED COMPENSATION PLAN
EX-15: LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
EX-23.B: CONSENT OF DELOITTE & TOUCHE LLP
Table of Contents
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The document(s) containing the information specified in Part I of Form S-8 will be sent or
given to participating employees as specified by Rule 428(b)(1) of the Securities Act of 1933, as
amended. These document(s) and the documents incorporated by reference herein pursuant to Item 3 of
Part II hereof, taken together, constitute a prospectus that meets the requirements of Section
10(a) of the Securities Act of 1933, as amended.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
The Annual Report of Merrill Lynch & Co., Inc. (the "Company") on Form 10-K for the fiscal
year ended December 28, 2007, Quarterly Reports on Form 10-Q for the quarters ended March 28, 2008,
June 27, 2008 and September 26, 2008 and Current Reports on
Form 8-K,  filed on January 16, 2008, January 17,
2008, January 28, 2008, January 29, 2008, January 30, 2008, February 6, 2008, February 7, 2008,
February 8, 2008, February 14, 2008 (2 reports), February 25, 2008, February 27, 2008 (2 reports),
March 6, 2008 (2 reports), March 7, 2008, March 11, 2008, March 14, 2008, March 19, 2008, March 20,
2008, March 25, 2008, March 26, 2008, March 31, 2008, April 3, 2008 (2 reports), April 17, 2008,
April 21, 2008, April 28, 2008, April 29, 2008 (2 reports), May 2, 2008, May 6, 2008 (2 reports),
May 9, 2008 (3 reports), May 14, 2008, May 16, 2008, May 21, 2008 (2 reports), May 22, 2008, May
23, 2008, May 27, 2008, May 28, 2008, May 30, 2008 (2 reports), June 5, 2008, June 6, 2008, June
12, 2008 (2 reports), June 13, 2008, June 17, 2008 (2 reports), June 18, 2008, June 19, 2008, June
20, 2008, June 23, 2008 (2 reports), June 27, 2008, June 30, 2008, July 1, 2008 (5 reports), July 7
(2 reports), July 8, 2008 (5 reports), July 11, 2008, July 16, 2008, July 17, 2008, July 29, 2008
(3 reports), August 1, 2008, August 4, 2008 (3 reports), August 5, 2008, August 8, 2008 (4
reports), August 11, 2008 (2 reports), August 12, 2008 (2 reports), August 13, 2008, August 22,
2008, August 26, 2008, August 27, 2008, August 29, 2008, September 4, 2008 (2 reports), September
9, 2008, September 10, 2008 (3 reports), September 12, 2008, September 15, 2008, September 18,
2008, September 19, 2008, September 30, 2008, October 3, 2008 (2 reports), October 7, 2008 (4
reports), October 8, 2008, October 16, 2008, October 30, 2008, November 7, 2008, November 10, 2008,
November 12, 2008 (6 reports), November 21, 2008 and December 5, 2008, filed pursuant to Section 13
of the Securities Exchange Act of 1934 (the "Exchange Act"), are incorporated by reference herein.
Information furnished under Item 9 of Form 8-K is not incorporated by reference herein.
All documents filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
Exchange Act subsequent to the date hereof and prior to the filing of a post-effective amendment
that indicates that all securities offered have been sold or that deregisters all securities then
remaining unsold shall be deemed to be incorporated by reference into this Registration Statement
and to be part hereof from the date of filing of such documents. 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 hereof.
ITEM 4. DESCRIPTION OF SECURITIES.
Under the Merrill Lynch & Co., Inc. 2010 Deferred Compensation Plan for a Select Group of
Eligible Employees (the "Plan"), the Company will provide eligible employees the opportunity to
agree to the deferral of a specified percentage of their cash compensation. The obligations of the
Company under such agreements (the "Obligations") will be unsecured general obligations of the
Company to pay the deferred compensation in the future in accordance with the terms of the Plan,
and will rank
pari passu
with other unsecured and unsubordinated indebtedness of the Company from
time to time outstanding. However, because the Company is a holding company, the right of the
Company, and hence the right of creditors of the Company (including participants in the Plan), to
participate in any distribution of the assets of any subsidiary upon its liquidation or
reorganization or otherwise is necessarily subject to the prior claims of creditors of the
subsidiary, except to the extent that claims of the Company itself as a creditor of the subsidiary
may be recognized. In addition, dividends, loans and advances from certain subsidiaries, including
Merrill Lynch, Pierce, Fenner & Smith Incorporated, to the Company are restricted by net capital
requirements under the Exchange Act, and under rules of certain exchanges and other regulatory
bodies.
2
Table of Contents
The amount of compensation to be deferred by each participating employee (each a
"Participant") will be determined in accordance with the terms of the Plan based on elections by
each Participant. Each Obligation will be payable on a date selected by each Participant in
accordance with the terms of the Plan. The Obligations will be indexed to one or more Benchmark
Return Options individually chosen by each Participant from a list of investment media. Each
Participant's Obligation will be adjusted to reflect the investment experience, whether positive or
negative, of the selected Benchmark Return Options, including any appreciation or depreciation. The
Obligations will be denominated and payable in United States dollars.
A Participant's right or the right of any other person to the Obligations cannot be assigned,
alienated, sold, garnished, transferred, pledged, or encumbered except by a written designation of
a beneficiary under the Plan, by written will or by the laws of descent and distribution.
The Obligations are not subject to redemption, in whole or in part, prior to the individual
payment dates specified by each Participant, at the option of the Company or through operation of a
mandatory or optional sinking fund or analogous provision. However, the Company reserves the right
to amend or terminate the Plan at any time, except that no such amendment or termination shall
adversely affect the right of the Participant to the balance of his or her deferred account as of
the date of such amendment or termination.
The Obligations are not convertible into another security of the Company. The Obligations will
not have the benefit of a negative pledge or any other affirmative or negative covenant on the part
of the Company. Other than any trustee under the grantor trust, no trustee has been appointed
having the authority to take action with respect to the Obligations and each Participant will be
responsible for acting independently with respect to, among other things, the giving of notices,
responding to any requests for consents, waivers or amendments pertaining to the Obligations,
enforcing covenants and taking action upon default.
ITEM 5. INTERESTS OF EXPERTS AND COUNSEL.
None.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
Section 145 of the General Corporation Law of the State of Delaware, as amended, provides that
under certain circumstances a corporation may indemnify any person who was or is a party or is
threatened to be made a party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative, by reason of the fact that such person is
or was a director, officer, employee or agent of the Company or is or was serving at its request in
such capacity in another corporation or business association, against expenses (including
attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred
by such person in connection with such action, suit or proceeding if such person acted in good
faith and in a manner such person reasonably believed to be in or not opposed to the best interests
of the Company and, with respect to any criminal action or proceeding, has no reasonable cause to
believe such person's conduct was unlawful.
Article XIII, Section 2 of the Restated Certificate of Incorporation of the Company provides
in effect that, subject to certain limited exceptions, the Company shall indemnify its directors
and officers to the extent authorized or permitted by the General Corporation Law of the State of
Delaware.
The directors and officers of the Company are insured under policies of insurance maintained
by the Company, subject to the limits of the policies, against certain losses arising from any
claims made against them by reason of being or having been such directors or officers. Like
indemnification, insurance is also provided to those employees of the Company who serve as
administrators of the Plan. In addition, the Company has entered into contracts with all of its
directors providing for indemnification of such persons by the Company to the fullest extent
authorized or permitted by law, subject to certain limited exceptions. The Company has established
trusts to fund its obligations, up to the amount of the trust assets, that may arise under these
agreements and also to directors, officers and employees under the provisions of the General
Corporation Law of the State of Delaware and the Company's Restated Certificate of Incorporation.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
Not Applicable.
3
Table of Contents
ITEM 8. EXHIBITS.
5
Opinion of Sidley Austin LLP.
10
2010 Deferred Compensation Plan.
15
Letter re: unaudited interim financial information.
23(a)
Consent of Sidley Austin LLP (included as part of Exhibit 5).
23(b)
Consent of Deloitte & Touche LLP.
24
Power of Attorney (included on page 5).
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:
(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 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;
(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) do not apply if this 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 periodic reports filed with or furnished to the Securities
Exchange Commission by the registrant pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934 that are incorporated by reference in this Registration Statement.
(2) That, for the purpose of determining any liability under the Securities Act of 1933 (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.
(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) That, for the purpose of determining any liability under the Securities Act, each filing
of the registrant's annual report pursuant to Section 13(a) or 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 herein, and the offering of such securities at the
time shall be deemed to be the initial
bona fide
offering hereof.
(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
provisions referred to in Item 6 of this Registration Statement, 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 Securities 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 Securities Act and will be governed by the final
adjudication of such issue.
4
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company 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 York and State of New York on the
9th day of December, 2008.
MERRILL LYNCH & CO., INC.
By:
/s/
John A. Thain
John A. Thain
(Chairman of the Board and Chief Executive Officer)
Each person whose signature appears below appoints John A. Thain, Gregory J. Fleming, Rosemary
T. Berkery and Nelson Chai, individually, as true and lawful attorneys-in-fact and agents, with
full power of substitution to sign any amendments (including post-effective amendments) to this
Registration Statement and to each registration statement amended hereby, and to file the same,
with all exhibits and other related documents, with the Securities and Exchange Commission, with
full power and authority to perform any necessary or appropriate act in connection with the
amendment(s).
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed below by the following persons in the capacities
indicated on the 9
th
day of
December, 2008.
Signature
Title
Director, Chairman of the Board and Chief Executive Officer
/s/ John A. Thain
(John A. Thain)
(Principal
Executive Officer)
Executive Vice President, Chief Financial Officer
/s/ Nelson Chai
(Nelson Chai)
(Principal
Financial Officer)
Vice President, Controller and Chief Accounting Officer
/s/ Gary Carlin
(Gary Carlin)
(Principal
Accounting Officer)
Director
/s/ Armando M. Codina
(Armando M. Codina)
Director
/s/ Virgis W. Colbert
(Virgis W. Colbert)
Director
/s/ John D. Finnegan
(John D. Finnegan)
Director
/s/ Judith Mayhew Jonas
(Judith Mayhew Jonas)
Director
/s/ Aulana L. Peters
(Aulana L. Peters)
Director
/s/ Joseph W. Prueher
(Joseph W. Prueher)
Director
/s/ Ann N. Reese
(Ann N. Reese)
5