The Corporate Counsel, Vol. VI: 1981

November-December 1981

• Incentive Stock Option Update (CC Nov-Dec 81)
• S-8 Developments and Reminders (CC Nov-Dec 81)
• Staff Reiterates: No Shareholder Approval Required Under 16b-3 for ISO Amendments (CC Nov-Dec 81)
• Staff Applies Rule 144(k) to Distributions from Partnerships - Immediate Sales Okay (CC Nov-Dec 81)
• Staff Issues Two Rule 144 Letters Covering Transfers of Shares to Spouses and Former Spouses (CC Nov-Dec 81)
• Application of Rule 144 to Trusts and Estates (CC Nov-Dec 81)
• Most Donees May Now Disreguard the Rule 144 Resale Requirements (CC Nov-Dec 81)
• Gifts of Securities Do Not Create "Restricted Securities" (CC Nov-Dec 81)
• No Form 144 Required for de minimis Sales (CC Nov-Dec 81)
• Installment Sales (CC Nov-Dec 81)
• Don't Forget to Advise Officers and Directors of the Section 83(b) Election (CC Nov-Dec 81)
• 1982 Survey of Corporate Law Department Salaries (CC Nov-Dec 81)

September-October 1981

• Incentive Stock Option Update (CC Sept-Oct 81)
• The Non-Qualified Option Plus Bonus Approach - A Way to Provide ISO Benefits to Pre-1976 Optionees (CC Sept-Oct 81)
• The New Election Procedures (CC Sept-Oct 81)
• New Rule 144 Gift Procedures (CC Sept-Oct 81)
• The New Pitfall for Officers and Directors Holding Non-Qualified Stock Options - Section 83 (CC Sept-Oct 81)
• Staff Issues Mammoth Section 16 Release - Everything You Ever Wanted to Know (CC Sept-Oct 81)
• Restricted Stock Purchase Plans With Nominal Consideration Requirement Can Qualify Under Rule 16b-3 (CC Sept-Oct 81)
• ISO Conforming Amendments Do Not Require Shareholder Approval (CC Sept-Oct 81)
• Pyramiding Stock-for-Stock Exercises (A Tempest is Brewing) (CC Sept-Oct 81)
• Enabling Outside Directors to Acquire Stock Under Company Employee Plans (CC Sept-Oct 81)
• Deferring Tax Bite On Non-Qualified Options (And SAR) Exercises (CC Sept-Oct 81)
• Staff Issues Significant Letters on "Spinoffs" (CC Sept-Oct 81)
• Cash Plus Full Recourse Promissory Note Totaling $150,000 Satisfies Rule 146, "Cash" Requirement (CC Sept-Oct 81)
• New California Private Offering Exemption (CC Sept-Oct 81)
• Section 4(2) vs Rule 146 (CC Sept-Oct 81)
• Staff Issues Interpretation on Availability of Rule 144 for Resales of Shares Acquired in "Blown" 4(2) (CC Sept-Oct 81)
• Renegotiation and Settlement Starts New Rule 144 Holding Period (CC Sept-Oct 81)

July-August 1981

• Implementing the New Incentive Stock Option (CC July-Aug 81)
• Dividend Reinvestment Plans for Public Utilities Get a Boost (CC July-Aug 81)
• A New Pitfall for Officers and Directors - Option Holders Take Note (CC July-Aug 81)
• Staff Issues Major New Rule 144 Gift Interpretation (CC July-Aug 81)
• Removing Legends After Three-Year Holding Period (CC July-Aug 81)

May-June 1981

• The Incentive Stock Option: What You Should Know, What You Can Do (CC May-June 81)
• 16(b) Follow-Up (CC May-June 81)
• The Steinberg v. Sharpe Formula (CC May-June 81)
• Court Awards 50% Attorney's Fees in 16(b) Case (CC May-June 81)
• Staff Clarifies Misleading Rule 144 Response (CC May-June 81)
• Staff Issues Favorable Rule 144 Gift Interpretation (CC May-June 81)
• Staff Response to Dividend Reinvestment Plan Form 4 Reporting (CC May-June 81)
• Another Way to Update Your S-8 (CC May-June 81)
• Letter of Credit Investments Under Rule 146 (CC May-June 81)
• Staff Acknowledges Availability of Section 4(1 1/2) Exemption (CC May-June 81)
• IRS Addresses FICA Impact of Stock Option Exercises (CC May-June 81)
• Loans to Exercise Stock Options (CC May-June 81)
• Status Report 13e-2 (CC May-June 81)

March-April 1981

• The Short-Swing Profit Rule: Some Practical Observations (CC Mar-April 81)
• 16(b) Checklist (CC Mar-April 81)
• Whittaker v. Whittaker, A $500,000 16(b) Lesson (CC Mar-April 81)
• The New Option Exercise Feature - Using Restricted Stock as Payment (CC Mar-April 81)
• Another Issuer Cancels Its SARs (CC Mar-April 81)
• Pre-Rule 144 Gifts by Affiliate Can Be Sold Without Restriction (CC Mar-April 81)
• Staff Does Not Object to 4(1) Sales Into Initial Public Offering (CC Mar-April 81)
• Staff Allows Officers and Directors to Utilize Dividend Reinvestment Feature (CC Mar-April 81)
• Holders of Qualified Options: May 20 is Upon Us (CC Mar-April 81)
• Regarding the Status of the Incentive Stock Option Bill (CC Mar-April 81)
• A 13(d) Reporting Break for Employee Stock Plans (CC Mar-April 81)
• Commission Amends 10b-6 to Exempt Distributions of Securities Pursuant to Employee Plans (CC Mar-April 81)
• It's Not Too Late to Update Your S-16 (CC Mar-April 81)

January-February 1981

• The New Rule 144 Amendments (CC Jan-Feb 81)
• SEC Issues Follow-Up Employee Benefit Plan Release (CC Jan-Feb 81)
• Your S-8 - A Follow-Up (CC Jan-Feb 81)
• Registering Already-Issued Option Stock (CC Jan-Feb 81)
• Eliminating SAR Features From Option Plans (CC Jan-Feb 81)
• The New "Incentive Stock Option" (CC Jan-Feb 81)
• A New Wrinkle: The Investor Stock Purchase Plan (CC Jan-Feb 81)
• Two Percent 13D Exception Removed (CC Jan-Feb 81)
• New Changes on the Horizon Liberalizing Small Offering Requirements (CC Jan-Feb 81)
• SEC Highlights New Simplified Form of Trust Indenture (CC Jan-Feb 81)
• Management Remuneration (CC Jan-Feb 81)
• Audit Committees (CC Jan-Feb 81)
• Copies of No-Action Letters (CC Jan-Feb 81)
• Deferred Compensation Plans (CC Jan-Feb 81)
• Survey of Corporate Law Department Salaries (CC Jan-Feb 81)