The Corporate Counsel, Vol. IX: 1984

November-December 1984

• Section 3(a)(10) Alert (CC Nov-Dec 84)
• Toward Eliminating the S-8 (CC Nov-Dec 84)
• ISO Disqualifying Dispositions (CC Nov-Dec 84)
• Staff Now Says Tax Offset Bonus After Six Months Not SAR (CC Nov-Dec 84)
• Stock Options for Directors (CC Nov-Dec 84)
• Tom Brown - A Troublesome Rule 16b-3 Position Quickly Rectified (CC Nov-Dec 84)
• Shareholder Approval Not Necessary to Add Loan Feature to Employee Stock Plans (CC Nov-Dec 84)
• Deferred Compensation Plan With "Phantom Stock" Account Not a Security and Not Subject to 16 (CC Nov-Dec 84)
• Stock Bonus and Award Programs Do Not Require Registration Single Grant to Affiliate Requires Registration (CC Nov-Dec 84)
• Staff Issues Rule 144 Letter Focusing on Purchases With Full Recourse Notes Secured With Borrowed Collateral (CC Nov-Dec 84)
• Sales by Pledgee Where Collateral Is Stock of Parent (CC Nov-Dec 84)
• S-3 Not Available for Evergreen Exchange Offers (CC Nov-Dec 84)
• Resales Under Section 3(a)(11) (CC Nov-Dec 84)
• Proxy Season is Almost Upon Us (CC Nov-Dec 84)
• 1984 Survey of Corporate Law Department Salaries (CC Nov-Dec 84)
• Shareholder Proposals 1985 - Rule 14a-8 (CC Nov-Dec 84)

September-October 1984

• Rule 144 in Divorce (CC Sept-Oct 84)
• Rule 144 Gifts (CC Sept-Oct 84)
• No Form 144 Required for de minimis Sales (CC Sept-Oct 84)
• Rule 144 Opinions (CC Sept-Oct 84)
• Blown Rule 144 Sales (CC Sept-Oct 84)
• A Novel Approach to Squeeze Stock Option Plan Under Reg D (CC Sept-Oct 84)
• IRS Letter Ruling Focuses on ISOs and Option Exercise Loans (CC Sept-Oct 84)
• Don't Forget ISO Carryover Rules Permit Grants up to $250,000 (CC Sept-Oct 84)
• Staff Permits Incorporation by Reference of Prior Supplement in New S-8 (CC Sept-Oct 84)
• Another Interesting Odd Lot Wrinkle (CC Sept-Oct 84)
• Research Reports During Registration - Rule 139 Expanded (CC Sept-Oct 84)
• Court Says Scienter Necessary for 10b-6 Violation (CC Sept-Oct 84)
• Non-Qualified Deferred Compensation Plans (CC Sept-Oct 84)
• Helpful Articles (CC Sept-Oct 84)

July-August 1984

• Transferable Options - An Intriguing Wrinkle (CC July-Aug 84)
• Customer Stock Ownership Plans (CC July-Aug 84)
• A New Way to Eliminate Odd Lot Positions (CC July-Aug 84)
• ESOP's and Open Market Purchases (CC July-Aug 84)
• Alves 83(b) Election Relief (CC July-Aug 84)
• New Imputed Interest Requirements (CC July-Aug 84)
• The Insider Trading Bill (CC July-Aug 84)
• FASB Proposed Accounting Change for Stock Option Plans-Need for Submitting Comments (CC July-Aug 84)
• FASB Kills Junior Stock (CC July-Aug 84)
• Contributions of Restricted Stock - Rule 144 Holding Period Questions (CC July-Aug 84)
• Short Sales of Shelf Registered Securities (CC July-Aug 84)
• Tandem Grants (CC July-Aug 84)
• Amounts Registered on Form S-8 (CC July-Aug 84)
• Who Is an "Officer" for Section 16 Purposes? (CC July-Aug 84)

May-June 1984

• Rediscovering the Non-Qualified Stock Option (With Attractive Additional Features) (CC May-June 84)
• Junior Stock Update (CC May-June 84)
• Disqualifying Dispositions and the Proposed ISO Regs (May-June 84)
• Another Solution to the Inadvertent ISO Problem (CC May-June 84)
• Extending Post-Retirement Exercise Period to Five Years Okay (CC May-June 84)
• Partnership Finds Novel Way to Avoid Rule 144 Aggregation and Holding Period Problems (CC May-June 84)
• Issuer Implements Customer Stock Ownership Plan (CC May-June 84)

March-April 1984

• Paragraph (k) Ramifications - Six Months Later (CC Mar-April 84)
• The Application of Rule 144 to Family Members (CC Mar-April 84)
• Junior Stock Update (CC Mar-April 84)
• Beware the "Inadvertent ISO" (CC Mar-April 84)
• SEC Finally Cracking Down on Form 4 - Time to Implement Procedures (CC Mar-April 84)
• Staff Reaffirms Tax Offset Bonus Is SAR (CC Mar-April 84)
• Recent S-8 Interpretations (CC Mar-April 84)
• Have You Forgotten the Accountant's Consent? (CC Mar-April 84)
• A Reminder: Many Exercised Qualified Stock Options are Reaching the Three-Year Holding Period (CC Mar-April 84)
• Staff Issues 3(a)(9) Interpretive Letter (CC Mar-April 84)
• Dividend Reinvestment Plans Tax Benefits in Jeopardy (CC Mar-April 84)
• Directors’ Compensation Studies (CC Mar-April 84)
• New Proxy Mailing Rules - An Apology (CC Mar-April 84)

January-February 1984

• Stock Option Plans With Stock-for-Stock Exercise Provisions - Colema (CC Jan-Feb 84)
• Stock Option Exercise Loans (CC Jan-Feb 84)
• Don't Forget the New Shareholder Communication Amendments (CC Jan-Feb 84)
• A Final Word About Proxy Preparation (CC Jan-Feb 84)
• The S-8 - Recurring Questions (CC Jan-Feb 84)
• Junior Stock Update (CC Jan-Feb 84)
• IRS Issues Proposed ISO Regs (CC Jan-Feb 84)
• Extending Post-Retirement Option Exercise Period Still Does Not Require Shareholder Approval (CC Jan-Feb 84)
• Staff Permits Issuer to Implement Stock-for-Stock Exercise Using Restricted Incentive Plan Shares (CC Jan-Feb 84)
• Staff Says Open Market Employee Stock Purchase Plans Still Require Registration (CC Jan-Feb 84)
• Regulation A Lives On (CC Jan-Feb 84)
• Staff Issues Second Rule 144(k) Letter Aimed at Eliminating Post-144(k) Overkill Procedures (CC Jan-Feb 84)
• Rule 145 Amended to Provide Complete Three Year Cutoff (CC Jan-Feb 84)
• Section 16 Staff Review - Update (CC Jan-Feb 84)
• IRS Proposed Incentive Stock Option Regulations (CC Jan-Feb 84)