The Corporate Counsel, Vol. XXX: 2005

November-December 2005 [PDF]

• Updating Issuer Tiers for the WKSI and LAF—Further Steps Toward Integration of the 1933 and 1934 Acts (CC Nov-Dec 2005)
• 1933 Act Tiering vs. 1934 Act Tiering (CC Nov-Dec 2005)
• The Staff’s Posting of Comment Correspondence (on EDGAR)—Status (and a Potential Resource For Those Who Know How to Search It) (CC Nov-Dec 2005)
• New 10-K Reporting of Unresolved Staff Comments—And Other 10-K Changes this Year (CC Nov-Dec 2005)
• Incorporation by Reference in a Proxy Statement—20-Day Wait? (CC Nov-Dec 2005)
• Proposed NYSE Rule Clarifications (CC Nov-Dec 2005)
• More on S-3 Eligibility—Auditor’s Internal Control Disclaimer (CC Nov-Dec 2005)

September-October 2005 [PDF]

• The New Standards for Compensation Committees—Our Updated Guidance (CC Sept-Oct 2005)
• Tool #1: Tally Sheets—Calculating Each Component of Compensation and Tallying it All Up (CC Sept-Oct 2005)
• Tool #2: Internal Pay Equity: The Basic Benchmark (CC Sept-Oct 2005)
• Tool #3: Stock Options—The “Accumulated Gains & Carried Interest Table” (CC Sept-Oct 2005)
• Deferred Compensation—Still a Disclosure Problem for Directors (CC Sept-Oct 2005)
• SERPs—Still A Four Letter Word (CC Sept-Oct 2005)
• Perks—Directors (and Shareholders) Are Still Not Being Provided the Full Picture (CC Sept-Oct 2005)
• Severance and Termination Payouts—Directors Need to Focus on “Need” (CC Sept-Oct 2005)
• Surveys (A Non-Tool): Compensation Committees Can No Longer Afford To Accept Survey Numbers (CC Sept-Oct 2005)
• Compensation Consultants and The Need to Tell It Like It Is—And like It Should Be (CC Sept-Oct 2005)
• Proxy Disclosures—Our Role As Counsel (CC Sept-Oct 2005)
• Directors Must Take Charge—That Now Means Reassessing, Modifying, and Even Rolling Back Years of Built-In Excesses (CC Sept-Oct 2005)
• Other Necessary Fixes (CC Sept-Oct 2005)
• Help/Resources For Compensation Committees (CC Sept-Oct 2005)
• A Closing Word (CC Sept-Oct 2005)
• New Developments (CC Sept-Oct 2005)

July-August 2005 [PDF]

• Form S-8 Registration of Restricted Stock/RSUs—What About the Staff’s "No-Sale" Position? (CC July-August 2005)
• Adding Transferees to an Effective Resale Registration Statement (Recent Staff Input)—1933 Act Reform Codifies Relief for S-3 Issuers (CC July-August 2005)
• Item 601(b)(2) Exhibit Filing Requirement for Small Business Issuers—Titan Follow-Up (CC July-August 2005)
• NYSE’s CEO Certification—8-K Item 3.01 (CC July-August 2005)
• Another CEO Certification Requirement—Heads Up for NYSE Issuers Also Listed on Pacific Stock Exchange (CC July-August 2005)
• Press Coverage of Section 16 Filings—Improve Your Website (CC July-August 2005)
• The Advisory Committee on Smaller Public Companies—Not Just Internal Control Relief (CC July-August 2005)

May-June 2005 [PDF]

• Disclosure of Corporate Aircraft Use – 2005 Proxy Season Update (CC May-June 2005)

• More on S-3/S-8 Eligibility (CC May-June 2005)
• Blown Rule 144 Sale of "Control Stock" – Whose Problem Is It?  Some Section 5 Basics (CC May-June 2005)
• Notice From Auditor of PCAOB Review of Issuer’s Audit – Engagement Letter Provision (CC May-June 2005)
• Boeing’s Generic Net Share-Counting Disclosure Survives Shareholder Challenge (CC May-June 2005)
• CEO/CFO Certification of 10-K/Q Amendment – Section 302 vs. 906 (CC May-June 2005)
• Titan Discussion Group (CC May-June 2005)

March-April 2005 [PDF]

• Rule 10b-5 Exposure for Reps and Warranties in Material (i.e., Filed) Contracts? (CC Mar-Apr 2005)

• S-8 Share Counting—Net? (CC Mar-Apr 2005)
• Effect of Form 12b-25 Filing on Ongoing Registered Offerings (CC Mar-Apr 2005)
• Reg FD—Flowserve Confirms That Confirming Earnings Guidance Can Be a Problem (CC Mar-Apr 2005)
• Beller Confirms Prospectus Need Not Contain All Material Information (CC Mar-Apr 2005)
• Death or Resignation of Director Nominee (CC Mar-Apr 2005)
• Outside Director’s Tender of Resignation Upon Termination of Principal Employment (CC Mar-Apr 2005)
• Including Deceased NEO in Beneficial Ownership Table—Staff Input (CC Mar-Apr 2005)

January-February 2005 [PDF]

• Internal Control Audit Won’t Be Completed by March 16?—No Financial Audit Report Either! (CC Jan-Feb 2005)

• Proxy Disclosure of Severance Agreement With One of Last Year’s NEOs (CC Jan-Feb 2005)
• Staff Reads S-K Item 404(b) Exception Narrowly (CC Jan-Feb 2005)
• Shareholder Proposal Season Kicks Off With Some Surprises (CC Jan-Feb 2005)
• Audit Letter Practice Tips (CC Jan-Feb 2005)
• The Re-Reorg of Corp Fin—Return of the Branch Chief (CC Jan-Feb 2005)
• Resale of Restricted Securities Received under Deferred Compensation Plan—Rule 144 (CC Jan-Feb 2005)
• The SEC’s Annual Forum on Small Business Capital Formation—It’s (Past) Time for Action (CC Jan-Feb 2005)
• Annual Salary Survey (CC Jan-Feb 2005)