The Corporate Executive, Vol. XI: 1997

November-December 1997

• Transferable Option Practices (CE Nov-Dec 97)
• Phone Call Costs CEO $100,000 (CE Nov-Dec 97)
• Beware of Charitable Gifts of Stock When a Merger or Acquisition is Pending (CE Nov-Dec 97)
• Section 423 Employee Stock Purchase Plan Accounting Alert (CE Nov-Dec 97)
• Stock Option Litigation (CE Nov-Dec 97)
• Forfeiture Provisions--A Solution (But Litigation Here, Too) (CE Nov-Dec 97)
• Outside Director Definition Under Section 162(m) Clarified By IRS (CE Nov-Dec 97)
• Travelers Update--Company Contribution of Stock Options to 401(k) Plans (CE Nov-Dec 97)
• WestWard's Survey of Technology Company Stock Plan Practices (CE Nov-Dec 97)
• Cook Top 250 Grant Practices Survey (CE Nov-Dec 97)

September-October 1997

• A Few Items Of Interest From The Taxpayer Relief Act of 1997 (CE Sep-Oct 97)
• Rule 144--Gifts of Securities (CE Sep-Oct 97)
• IRS Issues First Letter Rulings on Charitable Gifts of Transferable Options--No Discernible Tax Benefits (CE Sep-Oct 97)
• Further Clarification of The Staff's Position on Registering Deferred Compensation Plans (CE Sep-Oct 97)
• The Wealth of Information on the SEC Web Site (CE Sep-Oct 97)
• Current Staff Projects (CE Sep-Oct 97)
• Rule 144 Wish List Items (CE Sep-Oct 97)
• 1997 Proxy Season Study (CE Sep-Oct 97)
• Survey Shows Substantial Differences Between Small-to-Midsize and Large Company Boards (CE Sep-Oct 97)
• Two Anti-Stock Options Tax Proposals Killed For Now (CE Sep-Oct 97)

May-June 1997

• Contributing Stock Options to 401(k) Plans--A Novel Approach to Broad-Based Long-Term Ownership (CE May-Jun 97)
• Taxation and Accounting Treatment of Alternative Broad-Based Stock Compensation Approaches (CE May-Jun 97)
• Using Stock Option Gains to Offset the Company's SERP Obligations (CE May-Jun 97)
• Cyberspace Developments: Electronic Distribution Of Proxy Statements and Annual Reports; Online Voting (CE May-Jun 97)
• More Companies Adding Forfeiture Provisions to Stock Option Grants (CE May-Jun 97)
• FAS 123 Pro Forma Footnote--Some Preliminary Observations (CE May-Jun 97)
• Deferring Taxes on Stock Option Exercises--Update (CE May-Jun 97)
• Transferable Options--New IRS Letter Rulings Do Not Resolve Unvested Options or Estate Tax Questions (CE May-Jun 97)
• Proxy Statement Reporting of Guaranteed Bonuses (CE May-Jun 97)
• ALERT: Staff About to Require Registration of Plain Vanilla Deferred Compensation Plans (CE May-Jun 97)
• Senator Levin's Proposed Stock Option Tax Bill--Don't Be Lulled Into Inaction (CE May-Jun 97)

March-April 1997

• Average Cost Basis Proposal (CE Mar-Apr 97)
• Executive Goes to Prison for $89,000 Insider Trading Violation (CE Mar-Apr 97)
• FASB Adopts New Per Share Earnings Rules (CE Mar-Apr 97)
• Estate Planning For Your Retirement Plan Assets (CE Mar-Apr 97)
• Blind Trust Follow Up (CE Mar-Apr 97)
• New ISS Guidelines For Voting On Stock Plans (CE Mar-Apr 97)
• GTE Adopts Replenishment Dilution Solution (CE Mar-Apr 97)
• A Cap For Stock Option Megagrants (CE Mar-Apr 97)
• More Section 16(a) Violations To Be Disclosed In Upcoming Proxy Statements? (CE Mar-Apr 97)
• Reporting Transferred Options in the Proxy Statement Stock Option Exercise and Year-End Holdings Table (CE Mar-Apr 97)
• The Five Percent Rule in Discretionary Broker Voting--Evergreen Plans and Buyback Netting Provisions (CE Mar-Apr 97)
• Pledging Company Stock--Follow Up (CE Mar-Apr 97)
• Web Site Q&A/Discussion Forum—Section 16 Questions (CE Mar-Apr 97)
• The Staff's New Telephone Interpretations Manual—Some Executive Compensation Disclosure Items (CE Mar-Apr 97)

January-February 1997

• The ABA Section 16 Interpretive Letter (CE Jan-Feb 97)
• The Blind Trust for Executives--A Lawsuit Waiting To Happen (CE Jan-Feb 97)
• Don't Overlook The Adverse Accounting Consequence When Making Grants Prior to Obtaining Shareholder Approval (CE Jan-Feb 97)
• Pledging Your Company Stock--Responding To The Lender's Due Diligence Requirements (CE Jan-Feb 97)
• Alert: Failure to Obtain No-Filings-Due Statements May Result In Proxy Statement Disclosures (CE Jan-Feb 97)
• Deferred Compensation Tidbits (CE Jan-Feb 97)
• Omitting the FAS 123 Pro Forma Footnote Disclosure (CE Jan-Feb 97)
• New NACD Report Sets Standards For Director Professionalism (CE Jan-Feb 97)
• Director Stock Compensation Update (CE Jan-Feb 97)
• Stock Ownership Guidelines Update (CE Jan-Feb 97)
• Compensation Committee Report--A Survey of §162(m) Disclosure (CE Jan-Feb 97)
• Plain Old Sales To The Company Under Rule 16b-3(e)--Potential Tax Surprise (CE Jan-Feb 97)