TheCorporateCounsel.net

August 11, 2004

More on Item 703 Stock

We have added two additional informal Corp Fin interpretations (that I have heard secondhand from several members – not directly from the Staff) regarding the Item 703 stock repurchase table to “Staff Interps re: Item 703 Disclosures about Stock Repurchases” in our “Stock Repurchase” Practice Area. These interps relate to tax-withholding and restricted stock units.

Sentencing Guidelines Transcript Available

We have posted the transcript from our July 21st webcast, “How the New Sentencing Guidelines Impact You.”

The PTO Goes Online

Finally, the U.S. Patent and Trademark Office has made available all documents in the files of pending published U.S. patent applications online. This is a huge change as it is now generally possible to learn more about what a competitor is trying to patent – and to learn it significantly sooner. I know that this isn’t relevant for our members – but thought it was notable and shows how the SEC was far ahead of its time when it developed EDGAR back in the early ’80s.