The Corporate Counsel, Vol. VIII: 1983

November-December 1983

• Junior Stock (CC Nov-Dec 83)
• IRS Proposes 83 Interpretation Affecting NQSO Option Exercises By Officers and Directors (CC Nov-Dec 83)
• IRS Also Proposes Easing Up On Collecting Withholding Taxes for Some Option Exercises (CC Nov-Dec 83)
• Allocated TRASOP Shares May Be Used to Pay for (NQSO) Option Exercises (CC Nov-Dec 83)
• Staff Reaffirms No Shareholder Approval Necessary for Stock-for-Stock Exercises if SAR's Have Been Approved (CC Nov-Dec 83)
• Rule 144(k) Ramifications (CC Nov-Dec 83)
• Staff Issues Letter Affirming Removal of Legends After Three Years (CC Nov-Dec 83)
• A Follow Up - Potential Holding Period Problems for Many Private Placement Investors (CC Nov-Dec 83)
• New OTC National Market System Listing Requirement for Newly Public Issuers (CC Nov-Dec 83)
• Tax Deferral Bill Introduced for All Dividend Reinvestment Plans (CC Nov-Dec 83)
• Common Stock Repurchase Programs (CC Nov-Dec 83)
• Uniform Limited Offering Exemption Chart (CC Nov-Dec 83)
• Year-End Installment Sales (CC Nov-Dec 83)
• Recent Compensation Studies (CC Nov-Dec 83)
• 1982 Survey of Corporate Law Department Salaries (CC Nov-Dec 83)
• Key Terms of Junior Stock Issues (CC Nov-Dec 83)

September-October 1983

• Rule 144 Three-Year Cutoff Adopted - Time to Start Removing All Those Legends (CC Sept-Oct 83)
• New "Executive Compensation" Rules Adopted (CC Sept-Oct 83)
• Form S-18 Ceiling Raised to $7.5 Million (Next April ) (CC Sept-Oct 83)
• New Staff Colema Interpretation - Shareholder Approval Not Necessary Where Tandem SAR Feature Already Approved (CC Sept-Oct 83)
• Adding a Loan Feature to an ISO (CC Sept-Oct 83)
• No Need for Registration of Salary Reduction IRC 401(k) Plans, Provided No Purchases of Stock of Issuer (CC Sept-Oct 83)
• Potential Holding Period Problem for Many Private Placement Investors (CC Sept-Oct 83)
• Staff Affirms 10% Position On Registering Already Issued Option Stock, But Refuses to Expand It (CC Sept-Oct 83)
• Staff Clarifies S-3 Incorporation and Deletion (CC Sept-Oct 83)
• Junior Stock (CC Sept-Oct 83)
• Affiliates' Year-End Transactions - A Reminder (CC Sept-Oct 83)

July-August 1983

• Stock Options: Exercise Loans by Issuers (CC July-Aug 83)
• Commission Proposes Three-Year Rule 144 Cutoff (CC July-Aug 83)
• Calculating the Rule 144 Two-Year Holding Period (CC July-Aug 83)
• Colema Follow-Up (CC July-Aug 83)
• Application of 1933 Act Section 2(11) to Institutions - The "Presumptive Underwriter" Question (CC July-Aug 83)
• Staff Says One-Time Cash Award is SAR (CC July-Aug 83)
• IRS Withdraws Proposed Regs for Valuing Non-Qualified Options at Time of Grant (CC July-Aug 83)
• Recent Short-Swing Profit Cases (CC July-Aug 83)
• Commission Proposes Raising S-18 Limits to $10 Million (CC July-Aug 83)
• SEC Adopts Shareholder Communication Amendments (CC July-Aug 83)
• Odd-Lot Tender Offer Exemption Adopted (CC July-Aug 83)
• Stock Option Plans - Eliminating 1933 Act Registration (CC July-Aug 83)
• Outside Director Compensation (CC July-Aug 83)

May-June 1983

• How Soon May I Sell? - Calculating the 90-Day and Two-Year Holding Periods (CC May-June 83)
• The Section 4(1) Exemption - A Way Around Rule 144 for Non-Affiliates (CC May-June 83)
• Legends and Transfer Procedures (CC May-June 83)
• Private Sales Under Paragraph (k) (CC May-June 83)
• Sales by Affiliates (CC May-June 83)
• Gifts - A Big Paragraph (k) Benefit for Affiliates (CC May-June 83)
• Pledges - An Overlooked Paragraph (k) Benefit for Affiliates (CC May-June 83)
• Sales of Option Stock by Affiliates (CC May-June 83)
• Registering Already-Issued Option Stock (CC May-June 83)
• Investment Partnerships (CC May-June 83)
• Don't Overlook the Short-Swint Profit Rule (CC May-June 83)
• Don't Overlook the Secondary S-3 (CC May-June 83)
• SEC Issues Colema 16b-3 Interim Solution (CC May-June 83)
• New Social Security Amendments Bring FICA Changes to Executive Compensation (CC May-June 83)
• Staff Reaffirms 401(k) Registration Position (CC May-June 83)
• Dividend Reinvestment Plans - Update (CC May-June 83)
• Venture Capital and Public Offering Negotiation (CC May-June 83)
• Reg D and Blue Sky Requirements (CC May-June 83)

March-April 1983

• The New Rule 10b-6 Amendments (CC Mar-April 83)
• Court Drops 16(b) Bombshell (CC Mar-April 83)
• ISO Update: Restrictions on Transferability Do Not Jeopardize ISO Qualification (CC Mar-April 83)
• Staff Clarifies Rule 144 Aggregation for Partnerships (CC Mar-April 83)
• New Reg D Interpretive Release (CC Mar-April 83)
• Exchange-Traded Options and Section 16(b) (CC Mar-April 83)
• Current Staff Registration Statement Review Procedures (CC Mar-April 83)
• The S-3 (CC Mar-April 83)
• Regulation A Lives (CC Mar-April 83)
• Methods for Controlling and Budgeting for Litigation Costs (CC Mar-April 83)
• Fed Proposes Reg G Revision Easing Restrictions on Company Loans to Buy Stock (CC Mar-April 83)

January-February 1983

• Staff Agrees to New One-Page S-8 Updating Procedure (CC Jan-Feb 83)
• Exhibit 28 (CC Jan-Feb 83)
• Technical Corrections Act Kills ISO Pyramiding and More (CC Jan-Feb 83)
• New Management Remuneration Proposals (CC Jan-Feb 83)
• Adding 401(k) Salary Reduction Feature to Employee Savings Plan Does Not Require 16b-3 Shareholder Approval (CC Jan-Feb 83)
• Staff Says 401(k) Salary Reduction Plans Must Be Registered (CC Jan-Feb 83)
• Staff Issues New Letter on Application of Rule 144(k) in Pledge Context (CC Jan-Feb 83)
• Staff Issues Two Letters Covering Unpaid for Restricted Securities (CC Jan-Feb 83)
• Another Soft Drink Company is Giving Away Unrestricted Stock (CC Jan-Feb 83)
• Recent Reports of Interest (CC Jan-Feb 83)
• ISO Information Returns (CC Jan-Feb 83)
• Use of Legal Size Paper Eliminated for All SEC Filings (CC Jan-Feb 83)
• Section 83 Elections (CC Jan-Feb 83)