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Option Exercises Still Matchable. More on Calculating the Six... Published: 2025-01-19 12:04:23

IV, No. 1 January-February 1990 Transactions This Month: Option Exercises Still Matchable.More ... year-end sales, for example, your decision has already been made for you.) ...
Option Exercise Price: Q & A/ Discussion Forum Published: 2007-03-12 10:21:00

Topic #2583 View all topics (remove filter) Topic # 2583 3 replies Option Exercise Price ... And now you have Delaware Chancellor Chandler's spring-loading decision that might ...
Extending Post-Retirement Option Exercise Period Still Does Not... Published: 2025-01-19 12:03:56

IX, No. 1 January-February 1984 Extending Post-Retirement Option Exercise Period Still Does Not Require Shareholder Approval (CC Jan-Feb 84) After the Colema decision, some of our ...
Granting (or Exercising) Options When Material Information is... Published: 2025-01-19 12:04:04

The Corporate Counsel, Vol XX, No. 6 November-December 1995 GRANTING (OR EXERCISING) OPTIONS ... makes no voluntary investment decision on the optionee's exercise. (As our ...
Does it Make Sense to Exercise Your Option Now To Lock-In Today... Published: 2025-01-19 12:04:23

Does It Make Sense To Exercise Your Option Now To Lock-In Today's Lower Tax Rates? (CE Nov-Dec 90) We have seen too many situations where bad investment decisions were driven by ...
Stock Option Plans With Stock-for-Stock Exercise Provisions ... Published: 2025-01-19 12:03:56

IX, No. 1 January-February 1984 Stock Option Plans With Stock-for-Stock Exercise Provisions - Colema (CC Jan-Feb 84) As a result of the Colema decision (see our March-April 1983 ...
IRS Letter Ruling Focuses on ISOs and Option Exercise Loans ... Published: 2025-01-19 12:03:56

IX, No. 5 September-October 1984 IRS Letter Ruling Focuses On ISOs And Option Exercise Loans ... question when a subsequent decision is made to grant a loan), with the ...
Court Drops 16(b) Bombshell (CC Mar-April 83) Published: 2025-01-19 12:03:55

- ALL OPTION PLANS WITH NON-SHAREHOLDER APPROVED STOCK-FOR-STOCK EXERCISE PROVISIONS IN JEOPARDY (CC Mar-April 83) As a result of a recent Federal Court decision, which to ...
Rule 145: Rule 144 Q & A Forum Published: 2005-05-03 11:59:14

... merger are subject to 145; shares issued as a result of a subsequent decision to exercise a rolled-over option are not covered by 145. Reply Jonathan Adler, Fried, Frank 5/3/2005 ...
Possible Actions for Non-Qualified Stock Options (CE Sept-Oct... Published: 2025-01-19 12:04:32

stock options; executives will have to exercise their options prior to January 1, 2011 to avoid the higher tax rates. The decision to exercise earlier to avoid the 2011 tax ...
Stock Options: Chancellor Chandler Delivers Backdating and Springloadi... Published: 2007-02-07 06:23:39

The Chancellor went on to clarify that it was important to his decision that ... otherwise valid shareholder-approved restrictions upon the exercise price of the options." ...
Automatic Exercise at Expiration: Has the Time Come? (CE Jan... Published: 2025-01-19 12:04:33

We have long been fans of the idea of stock options that provide for automatic exercise at expiration (see ... Concerns Over Eliminating Investment Decision. Another concern we've ...
October 2000 Supplement (with Additional Interpretations Added... Published: 2025-01-19 12:04:46

... of exercise, can he rely on a Rule 10b5-1(c) defense in exercising the option? No. The exercise of the option is a separate investment decision from the purchase of the option. ...
Year-End Stock Option Strategies - Anticipating Higher Tax Rates... Published: 2025-01-19 12:04:24

1992 YEAR-END STOCK OPTION STRATEGIES Anticipating Higher Tax Rates (CE Nov-Dec 92) Exercising Your Pre-Clinton ... force behind investment decisions, we expect that this ...
Cashless Exercises-Favorable FRB Reg G Position (CE May-June... Published: 2025-01-19 12:04:25

facilitate its broker-assisted cashless option exercise/same-day sale program by providing in ... Our reaction was that we had assumed that the same policy decision which led the ...
Backdated Options: Consent a Tender Offer? Need to Consider the... Published: 2007-01-02 06:38:46

even fixing the exercise date - ordinarily cannot be effected without the consent/agreement of option holders (except, ... an economic investment decision, and not "merely a ...
ISOs (CC Sept-Oct 85) Published: 2025-01-19 12:03:57

But, there was no relief for those optionees who had already exercised ISOs during 1981 who learned ... Now a recent U.S. District Court decision has held invalid the Temporary ...
Stock Option Non-Compete Forfeiture Provisions (CC Sep-Oct 99... Published: 2025-01-19 12:04:07

Stock Option Non-Compete Forfeiture Provisions (CC Sep-Oct ... Lesson) In a blockbuster decision that has not yet received ... a former employee who exercised stock options and then ...
A LEGAL FRAMEWORK FOR IMPACT Published: 2022-12-14 10:22:42

DECISION-MAKING 1. Potential impediments to investing for sustainability impact investment approaches 2. Reform options ... as no more than an exercise in generating financial ...
Stock Option Rescissions (CE Mar - Apr 2001) Published: 2025-01-19 12:04:27

and other optionees to unwind stock option exercises that had occurred earlier in the year. ... there has been an investment decision and what takes place after that is not ...
New York Law Journal: Is Exercising Employee Stock Options Illegal... Published: 2013-12-19 21:38:00

concerning the potential insider trading implications of an insider exercising her stock options. ... her portfolio, or make a separate decision to sell some or all of the shares ...
Trust In Which Beneficiaries Are Relatives Sharing the Same Household... Published: 2011-02-08 07:19:52

X plans to exercise options and gift the underlying shares of issuer's stock (which are ... permit the trustee to make decisions on the disposal of issuer's stock in the trust. ...
Capped Options/SARs-The Details (CE September-October 2005) Published: 2025-01-19 12:04:30

a cap or limit on the amount of gain executives can realize from exercise of their options. ... Another problem with automatic exercise is that it takes the exercise decision ...
Implementing Transferable Options (CE Sept-Oct 96) Published: 2025-01-19 12:04:25

company stock options to family members (without the grant, transfer or exercise being subject to Section 16(b)). ... name (especially where decisions have already been made) in ...
How to Implement Net-Settled Options, Etc. (CE March-April 2008... Published: 2025-01-19 12:04:31

How to Implement Net-Settled Options, Etc. Step 1: ... to see if it permits net exercises, SSARS, and pyramid or ... Step 2: Make Critical Plan Design Decisions. In as much as ...
IRS Issues Private Letter Ruling on Division of Restricted Stock... Published: 2025-01-19 12:04:32

executive had no say in the decision to exercise the options-or does the executive collect the additional amount from the ex-spouse, a path we imagine could require legal action. ...
Survey Results: Loan Prohibitions & Cashless Exercises : TheCorporateC... Published: 2013-07-31 07:04:51

exercises: 1. For cashless exercises of stock options, due to Section 402 of ... A number of the memos posted about the Boilermakers v. Chevron decision include a ...
The Incentive Stock Option: What You Should Know, What You Can... Published: 2025-01-19 12:03:54

SEC took positions which now enable optionees to exercise stock options using already owned ... a widow or an executor to make the necessary financial decisions and arrangements. ...
New TEFRA Preference Tax on ISO Exercises (CC Sept-Oct 82) Published: 2025-01-19 12:03:55

includes a potential "zinger" for optionees exercising ISO's: Effective January 1,1983, the ... the Tax Court recently handed down a decision regarding the valuation for preference ...
Fiduciary Duties: Conflicts Snare VC Firm in Shareholder Claim... Published: 2018-04-26 06:00:00

a recent Delaware Chancery Court decision is a reminder of the significant ... The exercise of the purchase option was contingent upon the 3rd party's acquisition of another company ...
Officer Exposure for Stock Option Backdating : TheCorporateCounsel... Published: 2007-11-27 06:32:18

of Chancery issued a further decision in Ryan v. Gifford, the stock option back-dating litigation involving ... options to vest, and (iii) exercising allegedly back-dated options. ...
Backdating-Input from the NASPP Conference (CE Nov-Dec 2006) Published: 2025-01-19 12:04:30

are presented with increasing the price of options, or even just fixing the exercise date, that involves an economic investment decision, not "merely a compensation decision" (see ...
RealNetworks' Rule 10b5-1 Trading Plan Disclosure : The Mentor... Published: 2010-09-21 07:56:00

These plans include specific instructions for the broker to exercise stock options and/or sell ... year compensation actions and decisions in its CD&A (unless they're ...
Retired Executive Blows $7 Million Option Gain (CE Mar-April... Published: 2025-01-19 12:04:25

company on January 8, 1993. Bally's options permitted exercises up to one year after retirement. ... [The August 23, 1994 lower court decision in this case considers some ...
Your Questions on Net Exercises Answered - What to Expect from... Published: 2025-01-19 12:04:31

starting on with some clarifications on the accounting treatment of option exercises. ... most certainly influenced their decision to allow this under 123(R) as well. ...
SARs - Update on Accounting (CC Sept-Oct 78) Published: 2025-01-19 12:03:52

the SAR until a holder of a stock option is actually ready to exercise his or her option. (If decisions to grant SAR's were then made only on a case by case selective basis, ...
The Corporate Executive, Vol. V: 1991 Published: 2025-01-19 12:04:36

1991 New Stock Option Opportunities (CE Nov-Dec 91) New FRB Ruling Facilitates Cashless Exercise/Charitable Gift ... Putting the New Chestman Decision in Perspective (CE ...
Underwater Options: What Companies are Doing (CE Jan-Feb 91) Published: 2025-01-19 12:04:23

our readers: what to do with their options when the current share price falls significantly below the exercise price. ... Even shareholder approval of the board's decision to replace ...
Insider Trading & Expiring Options: Q & A/ Discussion Forum Published: 2013-12-18 23:16:48

period and the trading policy only allows optionees to exercise for cash and hold the shares. ... says an exercise is an investment decision and therefore, the optionee would be ...
Holding Period for Over-Allotted Securities: Rule 144 Q & A Forum Published: 2014-02-12 14:48:59

size is 100 shares plus a 15-share over-allotment option. ... Now suppose the shoe is exercised 30 days later, and the ... Both person X and person Y made binding investment decisions ...
"Pass-Through" Voting: BlackRock Has Big Ambitions : TheCorporateCouns... Published: 2022-06-14 08:17:10

- This option gives institutional clients in separately managed accounts (but not pooled vehicles) the ability to exercise their voting decisions on the topics or at the ...
Exercise Where Optionee Posesses Material Information (CC Mar... Published: 2025-01-19 12:04:04

No 2 March-April 1996 Exercise Where Optionee Possesses ... grantor of a call (or put) option, who is already bound to ... the type of investment decision for which the securities ...
Charitable Stock Options-Resales (CC Mar-Apr 00) Published: 2025-01-19 12:04:08

Corporate Executive at pg 2.) Thus, exercise of an option would create restricted securities ... persuade the Staff to make a policy decision so that grants of options to ...
Forfeiture Provisions--A Solution (But Litigation Here, Too)... Published: 2025-01-19 12:04:26

and recoup gains from previously exercised options, would in most circumstances obviate ... IBM Appealing California Decision Against Non-Compete Forfeiture Provision We pointed ...
Tacking of Interest Payment for Secured Note: Rule 144 Q & A... Published: 2008-07-29 14:48:59

stock. (3) In your case, however, the decision to pay the accrued interest in the ... the issuer exercised its option to to pay the accrued interest in the form of issuer stock ? ...
New York Court of Appeals Reverses Tax Break on Stock Options... Published: 2025-01-19 12:03:58

when the option first became exercisable instead of the actual spread at the exercise date. Now the New York Court of Appeals has overturned the lower court decision to bring it ...
The Section 16 Reproposals (Be Prepared for a January Adoption... Published: 2025-01-19 12:03:59

The following are the highlights of the new proposals with our comments. Option Exercises ... is deferred for six months; and (4) decisions to participate (or not) in an ongoing ...
"We Got a Demand Letter From One of the Section 16 Plaintiff... Published: 2025-01-19 12:04:29

... by him, where he is one of several general partners and (as here) he does not participate in the decision to exercise the options and sell the shares (see Model Form 38). ...
Insider trading issue to encourage exercise of warrant?: Q &... Published: 2018-06-01 07:49:12

a company has outstanding options and warrants, and it allows them to be exercised when the Company/insiders ... isn't making an investment decision; that counterparty is ...
Form S-8 Registration of Restricted Stock/RSUs-What About the... Published: 2025-01-19 12:04:11

offer until an option vests, and (ii) registration can be deferred even then, all the way until exercise/sale, even ... stock doesn't involve a typical investment decision. ...