The Corporate Executive, Vol. XIV: 2000

November-December 2000 [PDF]

• Rule 10b5-1 Trading Plans (CE Nov-Dec 00)
• Sneak Preview of the NASPP Stock Plan Design Survey (CE Nov-Dec 00)
• ESPP Withholding—Legislative Solution On Hold (CE Nov-Dec 00)
• The NASPP Advanced Tax Session (CE Nov-Dec 00)
• §162(m) Items (CE Nov-Dec 00)
• Exercise of Stock Options Prior to Vesting—Capital Gain Holding Period (CE Nov-Dec 00)
• Section 83(b) Election Pitfalls (CE Nov-Dec 00)
• The Stock Option Gain Deferral Technique—Timing of Deferral (CE Nov-Dec 00)
• The Divorce FSA (CE Nov-Dec 00)
• Stock Option Exercises—Multi-State Tax Issues (CE Nov-Dec 00)
• Sprint’s Option Exchange Program—A Tender Offer? (CE Nov-Dec 00)
• Transferable Options—A Window of Opportunity (CE Nov-Dec 00)
• Year-end Opportunity To Clean Up AMT Mess (CE Nov-Dec 00)
• Some Thoughts on the Sun Microsystems, Cisco and Microsoft Proxy Statements (CE Nov-Dec 00)
• The NYSE Shareholder Plan Approval Rule—Status (CE Nov-Dec 00)

September–October 2000 [PDF]

• Charitable Stock Gift—Real-Life Horror Story (CE Sep-Oct 00)
• IRS Poised to Propose ESPP Withholding Rules (CE Sep-Oct 00)
• New Section 423 Plan Legislation—Universal Options (CE Sep-Oct 00)
• Recent Repricing Activity (CE Sep-Oct 00)
• Staff Repricing Positions (CE Sep-Oct 00)
• IRC Section 6039 Information Statements—IRS Clarification (CE Sep-Oct 00)
• Non-Compete Forfeiture Provisions—Accounting Follow-Up (CE Sep-Oct 00)
• Stock Buyout of Director Options Upon a Change in Control— Using Stock Rather Than Cash (CE Sep-Oct 00)
• Pennsylvania Supreme Court Says Stock Option Gains May be Subjected to Local Wage Tax (CE Sep-Oct 00)
• Questions Linger Concerning FLSA Amendments/DOL Overtime Issue (CE Sep-Oct 00)
• Heads Up on New Rule 10b5-2 (CE Sep-Oct 00)

May–June 2000 [PDF]

• George Paulin's Retention Features (CE May-June 00 )
• Some Observations about FASB Interpretation No. 44 (And Things to Do Now) (CE May-June 00 )
• Worker Economic Opportunity Act Signed Into Law—DOL Overtime Pay Issue Addressed (CE May-June 00 )
• Divorce Transfer of Stock Options—Follow Up (CE May-June 00 )
• Director Compensation Update—Flexible Equity (CE May-June 00 )
• The ISO/NQSO Tax Differential—More Than 21.05% (CE May-June 00 )
• Electronic Transmission of Section 6039 Information Statements (CE May-June 00 )
• Consultant Stock Options—Early Termination (CE May-June 00 )

March-April 2000 [PDF]

• Grant Strategies under the New Repricing Accounting (CE Mar-Apr 00)
• Puzzling IRS Field Service Advice on Divorce Transfer of Stock Options (CE Mar-Apr 00)
• The Upcoming APB 25 Interpretation—Changes from the Exposure Draft (CE Mar-Apr 00)
• DOL Update—Legislation in the Works (CE Mar-Apr 00)
• Travelers DOL Status (CE Mar-Apr 00)
• More On Stock Option Grant Guidelines—Value vs. Number of Shares (CE Mar-Apr 00)
• Sun Microsystems’ Formula Director Grants No Longer Increase With Splits (CE Mar-Apr 00)
• Repricing Not Dead Issue With Institutional Investors (CE Mar-Apr 00)
• Indexed, etc. Options (CE Mar-Apr 00)
• Time-Warner’s Employee Stock Option Vesting Largesse (CE Mar-Apr 00)
• Year-End Proxy Hijinks II: A Two Billion-Share Option Plan—Undisclosed 2,800% Dilution! (CE Mar-Apr 00)
• The Perceived Value of Stock Option Grants—More on the 5%/10% Future Value Disclosure vs. Black-Scholes Present Value (CE Mar-Apr 00)
• ESPP Withholding—California Jumps In (CE Mar-Apr 00)

January-February 2000 [PDF]

• Stock Ownership Guidelines—Disclosure Practices Gleaned From Proxy Statements (CE Jan-Feb 00)
• THE AUDIT COMMITTEE RULES (CE Jan-Feb 00)
• Electronic Delivery of Proxy Statements and Annual Reports (CE Jan-Feb 00)
• DOL Ruling That Could Discourage Broad-Based Stock Option Grants—Hopefully Being Derailed (CE Jan-Feb 00)
• Early Indications Of 2000 Executive Compensation Shareholder Proposals (CE Jan-Feb 00)
• Recent §162(m) Letter Rulings (CE Jan-Feb 00)
• The NYSE Shareholder Plan Approval Project, Phase Two—Forward to the Past (CE Jan-Feb 00)
• Status of APB No. 25 Interpretation Project (CE Jan-Feb 00)
• Accessing Your Brokerage Account On-Line (CE Jan-Feb 00)