For a corporation to be validly incorporated, what must be filed with the SEC?

The correct requirement for a corporation to be validly incorporated is the filing of Articles of Incorporation with the Securities and Exchange Commission (SEC). The Articles of Incorporation are fundamental legal documents that establish the existence of the corporation in the eyes of the law. They typically include essential information such as the corporation's name, purpose, registered agent, and the number of authorized shares of stock. This filing is a critical step in the formation process, as it officially recognizes the corporation as a separate legal entity distinct from its owners.

In contrast, annual reports are not required at the inception of a corporation but are typically filed afterward to provide updates on the corporation's activities and financial status. By-laws, which outline the internal governance and operational procedures of the corporation, are essential after incorporation but do not need to be filed with the SEC. Similarly, operating agreements are relevant primarily to limited liability companies (LLCs) rather than corporations and are also internal documents that do not require SEC filing. Therefore, the Articles of Incorporation are essential for establishing a corporation's legal status, making them the correct choice.