The Corporate Counsel, Vol. XII: 1987

November-December 1987

• Replacing Underwater Stock Options (CC Nov-Dec 87)
• Deferred Compensation (Discounted) Stock Options (CC Nov-Dec 87)
• Freezing SARs (CC Nov-Dec 87)
• Corporate Repurchases (CC Nov-Dec 87)
• FED Adopts REG T Amendment to Permit Cashless Option Exercises (CC Nov-Dec 87)
• SEC Staff Issues Favorable 16b-3 Response Addressing the New Procedures (CC Nov-Dec 87)
• New Stock Plan Accounting Positions Resulting From Market Drop (CC Nov-Dec 87)
• Staff Takes No Registration Position for Stock Option Plan (CC Nov-Dec 87)
• Pre-Public Offering Reorganizations - No New Rule 144 Holding Period (CC Nov-Dec 87)
• Staff Issues Letters Covering Options Granted by Affiliates (CC Nov-Dec 87)
• Restricted Stock Plans for Directors (CC Nov-Dec 87)
• Senate Bill 1323 - A New Section 16 Trap (CC Nov-Dec 87)
• Section 16(b) Violations Abound (CC Nov-Dec 87)

September-October 1987

• Discounted Stock Options: An Ideal Way to Defer Compensation (CC Sept-Oct 87)
• Fed Action Heralds New Cashless Option Exercise Procedures (CC Sept-Oct 87)
• FASB Task Force Grandfathers Tax Offset Bonuses (CC Sept-Oct 87)
• Ramifications of New 3(a)(10) Position (CC Sept-Oct 87)
• SEC Proposal to Impose New Section 16 Reporting/Policing Requirement on Issuers (CC Sept-Oct 87)

July-August 1987

• Results of the Section 16 Survey (July-Aug 87)
• Staff Adopts Major New 3(a)(10) Position (CC July-Aug 87)
• IRS Issues ISO Guidance (CC July-Aug 87)
• The Stock Withholding Feature (CC July-Aug 87)
• Staff Blesses a Rule 144 Put Approach (CC July-Aug 87)
• Staff Reaffirms Liberal Private Foundation 16(b) Position (CC July-Aug 87)
• Cashless Option Exercises (CC July-Aug 87)
• Don't Forget to Return the Section 16 Questionnaire (CC July-Aug 87)
• Results of Section 16 Survey (CC July-Aug 87)

May-June 1987

• The Summary Annual Report (CC May-June 87)
• Tax Offset Bonuses (CC May-June 87)
• Update on Accounting for Stock Compensation Plans (CC May-June 87)
• FASB Defers (Kills) Proposed NQSO Accounting Break (CC May-June 87)
• Exercising NQSOs and Deferring Tax to 1988 (CC May-June 87)
• A Section 16 Reminder (CC May-June 87)
• Disqualifying Dispositions and Withholding Requirements (CC May-June 87)
• Court Clips 16(b) Attorney's Fees (CC May-June 87)
• 16(b) and Out-of-the-Money Stock Options (CC May-June 87)
• New NYSE Margin Rules for Rule 144 Stock (CC May-June 87)
• Restructuring Does Not Create New Rule 144 Holding Period (CC May-June 87)
• Guarantee Price In Merger Agreement Does Not Toll Rule 144 Holding Period (CC May-June 87)
• Rule 145 and Private Transactions (CC May-June 87)
• Restricted Stock Plans for Directors (CC May-June 87)
• Another Option Exercise 16b Violation (CC May-June 87)

March-April 1987

• The Stock Withholding Feature (CC Mar-April 87)
• FASB Task Force Resolves Additional Stock Option Accounting Issues (CC Mar-April 87)
• A Potential Trap in ISO Disqualifying Dispositions (CC Mar-April 87)
• Staff Clarifies Its Position on Shareholder Rights ("Poison Pill") Plans (CC Mar-April 87)
• Don't Overlook the New General Motors Summary Annual Report Approach (CC Mar-April 87)
• NOBO Lists and Bank Disclosure Rules (CC Mar-April 87)
• ABA Task Force Report on 16 (CC Mar-April 87)
• Staff Says Tax Act Related Amendments to Restricted Stock Plan Do Not Require Shareholder Approval (CC Mar-April 87)
• Application of 16(b) and Rule 144 to Affiliates' Private Foundations (CC Mar-April 87)
• Restricted Stock Grants to Directors and Rule 144 (CC Mar-April 87)
• Annual Bonuses From an Affiliate are Treated as Rule 144 Gifts (CC Mar-April 87)

January-February 1987

• Your Proxy Statement (CC Jan-Feb 87)
• Model Delaware Indemnification Provision (CC Jan-Feb 87)
• SEC Internal Review Procedures (CC Jan-Feb 87)
• FASB Proposes Significant New Accounting Benefit for NQSOs (CC Jan-Feb 87)
• SEC Proposes New Exemption for Employee Stock Plans of Non-Public Issuers (CC Jan-Feb 87)
• Staff Facilitates Innovative Option Exercise Loan Program Which May Replace SARs (CC Jan-Feb 87)
• Stock Bonus Plan to Keep Officers from Leaving Prior to Merger Exempt from 16(b) (CC Jan-Feb 87)
• Shareholder Approval Question for 401(k) Plan Amendments (CC Jan-Feb 87)
• Potential ISO Acceleration Pitfall (CC Jan-Feb 87)
• Application of Rule 145(d) to Stock Dividends (CC Jan-Feb 87)
• Staff Issues Letter with Poison Pill Guidance (CC Jan-Feb 87)
• We Want to Hear From You (CC Jan-Feb 87)
• Exerpts from SEC Internal Memorandum (CC Jan-Feb 87)