TheCorporateCounsel.net

June 30, 2011

Option Grant Practices: IRS Proposes Section 162(m) Changes

Last week, the IRS proposed new regulations under Section 162(m), which would significantly change the rule that applies to pre-existing stock option plans of private companies that then go public. Among other things, the proposal also reinforces that individual award limits must be stated in an option plan. The NASPP will be covering this proposal in detail (here’s the NASPP’s Blog if you haven’t checked it out yet).

New movie on the horizon? Will Ferrell will star as “a narcissistic hedge fund manager who thinks he has seen God.”

Yes, It’s Time to Update Your Insider Trading Policy

We have posted the transcript of the webcast: “Yes, It’s Time to Update Your Insider Trading Policy.”

Mailed: May-June Issue of The Corporate Executive

The May-June Issue of The Corporate Executive includes pieces on:

– The Interplay of Section 162(m) and ASC 718
– RSUs and Unaccepted Grants
– Deferred RSUs and ERISA
– Tax Deposits for RS/RSUs

Act Now: Get this issue rushed to you by trying a “Half-Price for Rest of ’11” No-Risk Trial today.

– Broc Romanek