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Results from: TheCorporateCounsel.net
  1. Model Insider Trading Policy (CC Jan-Feb 2011) Published: 2025-01-19 12:04:15
    ... Members where the purchase or sale decision is made by a third party not ... Stock Option Exercises. This Policy does not apply to the exercise of an employee stock option ...
  2. TheCorporateCounsel.net's Insider Trading Policies Handbook Published: 2024-06-10 14:38:20
    .........1-52 14. Blackout on Option Exercises Before Merger ......involvement with a company to make decisions to purchase, sell or otherwise engage ...
  3. ZACHARIAS V. SEC: D.C. CIRCUIT AFFIRMS SEC'S FINDING OF SECTION... Published: 2009-07-16 19:01:40
    stand in contrast to the recent decisions of three U.S. District Courts that ... Starnet registered the exercise of the options on Form S-8, but the registration statement did not ...
  4. printmgr file Published: 2013-06-28 19:09:00
    ... . . . . . . . . . . . . . . . 51 2012 OPTION EXERCISES AND STOCK VESTED . . . . . . . . . . . ... on an annual basis as part of the incentive compensation decision-making process. ...
  5. ABA Technical Session (5/8/07) Published: 2025-01-19 12:03:34
    Awards at Fiscal Year-End Table; Option Exercises and Stock Vested Table Item 402(h) - ... payment in stock and a post-year decision to forego the receipt of salary or ...
  6. Heads Up Published: 2010-04-17 00:22:15
    or equity and account for exercises of options and conversions of debt into equity instruments. ... In This Issue: * Introduction * Decisions Reached to Date * Appendix The boards have ...
  7. Heads Up Published: 2013-05-20 12:54:42
    ... Topic Decisions Lease term * Noncancelable term that takes into account renewal ... for an entity to exercise or not exercise the option. * Entities should consider ...
  8. New York Courts Take Another Stab at Underwriter-Issuer Relationships... Published: 2025-04-01 16:24:00
    ... in light of the HF Management decision to ensure that they also disclaim any ... Returns will be affected by the amount and timing of option exercises by employees, the ...
  9. Whistleblowers: Not Quite Powerball, But Still. . . : TheCorporateCoun... Published: 2018-03-26 07:24:01
    ... If this Katten memo is right, then the Supreme Court's Cyan decision may soon not be ... the market through, for example, the exercise of options or the lapse of share restrictions. ...
  10. Reporting Performance Based Equity Awards in the Summary Compensation... Published: 2011-03-21 10:06:01
    ... award that is being reported in the Option Exercises and Stock Vested Table, it appears to ... have influenced its subsequent award decisions, as well as the effectiveness of its ...
  11. Do Spring-Loaded Option Grants To Executives Trigger 8-K Item... Published: 2025-01-19 12:04:14
    Old 402 did require the option/SAR grants table to include a ... date of grant where the exercise price was less than the ... issuer made one or more decisions since the beginning of ...
  12. Model Insider Trading Policy (CC Nov-Dec 2018) Published: 2025-01-19 12:04:19
    ... Members where the purchase or sale decision is made by a third party not ... Stock Option Exercises. This Policy does not apply to the exercise of an employee stock option ...
  13. Special Supplement: Model Insider Trading Policy (CC Jan-Feb... Published: 2025-01-19 12:04:20
    ... Members where the purchase or sale decision is made by a third party not ... Stock Option Exercises. This Policy does not apply to the exercise of an employee stock option ...
  14. New Section 423 Plan Legislation-Universal Options (CE Sep-Oct... Published: 2025-01-19 12:04:27
    The bill, dubbed The Universal Employee Stock Option Act of ... value of the stock at exercise is taxed as ordinary ... employee behavior and decisions in the company's ...
  15. Gibson Dunn: 2021 Year-End Securities Litigation Update Published: 2022-02-22 14:28:33
    included in the plan's menu of options. * Three recent decisions from Delaware courts will impact ... reclassification was an invalid exercise of the board's business judgment ...
  16. T Published: 2012-06-29 23:53:46
    whether a statutory insider's exercise of an option on a hybrid convertible security at a ... NYLJ.com This decision resolves disagreement within the district courts about the ...
  17. Option Repricing and Rule 701: Q & A/ Discussion Forum Published: 2009-02-10 02:25:45
    unilateral change, there is no investment decision being made by the grantee. ... grant, the issuer reprices the option grant at a lower exercise price, which, in turn, lowers the ...
  18. New Case Clarifies How to Calculate the Six-Month Period (CE... Published: 2025-01-19 12:04:22
    At stake was a profit of approximately $750,000 resulting from exercise of a Bristol-Meyers stock option. ... Instead, they decided to appeal the decision to the Second Circuit Court ...
  19. Some Additional ESPP Tidbits (CE Nov-Dec 98) Published: 2025-01-19 12:04:26
    ... Therefore, the purchase would not be treated as the exercise of an option (which would be ... on which to base their investment decisions, but also helps avoid problems that ...
  20. Proposed Regs Under Section 83 (CE Sept-Oct 2012) Published: 2025-01-19 12:04:33
    the shares (the preamble to the regs cites the First Circuit decision in Robinson v. ... July 1, 2013 at a price higher than the option exercise price would trigger short-swing ...
  21. FASB Finalizes ASU on Accounting for Awards Issued to Nonemployees... Published: 2025-01-19 12:04:34
    ... circumstances (fully transferable options would not be exercised prior to expiration of their ... isn't likely to influence their decision to adopt the ASU, but because ASC ...
  22. Microsoft Word - RBH_CHARLOTTE-#3034388-v4-Pinehurst_Presentation... Published: 2016-11-04 15:38:07
    option of the corporation. 1 This amounted practically to a prohibition on such transactions. Today, court decisions ... of directors that exercise the full authority of the ...
  23. printmgr file Published: 2013-05-20 14:26:00
    ... Awards at Fiscal Year End 61 2012 Option Exercises and Stock Vested 65 2012 Pension ... viewpoints contribute to a more informed and effective decision-making process. ...
  24. Roadmap Series Published: 2017-03-15 16:43:00
    Before making any decision or taking any action that may affect ... 123 5.6.4 Likelihood That an Option for Additional Goods or Services Will Be Exercised 123 5.6.5 Allocation of ...
  25. Roadmap Series Published: 2016-10-19 10:42:00
    Before making any decision or taking any action that may affect ... 123 5.6.4 Likelihood That an Option for Additional Goods or Services Will Be Exercised 123 5.6.5 Allocation of ...
  26. Leases … Issues In-Depth Published: 2016-04-06 20:48:49
    ... » the lease term; or » a purchase option being exercised. - There is a change in the amount ... the customer and the supplier have decision-making rights about the use of an ...
  27. Proposed Rule: Executive Compensation and Related Party Disclosures... Published: 2025-01-28 13:18:49
    ... Outstanding Equity Awards at Fiscal Year-End b. Option Exercises and Stock Vesting 5. ... compensation policies and decisions reflected in the data presented in the tables. ...
  28. Cash-Settled SARs: Q & A/ Discussion Forum Published: 2022-06-08 02:27:32
    where the company has the option to either provide cash or ... is required under the securities laws if it exercises it. ... the award and was part of its original investment decision. ...
  29. Form S-3 Loss of I.B.1 Status after Take-Down of Derivative Securities... Published: 2018-08-15 07:02:01
    debt and warrants (exercisable within 6 months) ... or cash at the issuer's option and the debt is also ... involve an investment decision and are thus an ongoing ...
  30. Section 3(a)(10) Staff Practices (CC Jan-Feb 00) Published: 2025-01-19 12:04:07
    The Staff does not object to the investment decision being made before the ... does not exempt the exercise or conversion of options, etc. that were issued in a §3(a)(10) exchange. ...
  31. Managing Restatements of Financial Results (CC Nov-Dec 2022) Published: 2025-01-19 12:04:20
    As a result, decisions that a particular error in the ... and the consistent exercise of sound professional ... a potential restatement are resolved is not an option. ...
  32. Comp Committees-The Audit Committee/Auditor Analogy (CE May-June... Published: 2025-01-19 12:04:29
    the acceleration of stock options on termination), ... when faced with significant decisions such as Disney/Ovitz. ... and stock option exercises) and lead some to misuse ...
  33. Administration Questions Validity of SEC Judges : TheCorporateCounsel... Published: 2017-12-08 06:40:55
    ... in which a respondent has the option to seek review in the D.C. ... Manual, which guides prosecutors on when and how to exercise discretion in reaching charging decisions. ...
  34. TheCorporateCounsel.net's Rule 10b5-1 Trading Plans Handbook Published: 2024-06-10 14:41:24
    ... Answer: No. The exercise of the option is a separate investment decision from the purchase of the option. See Securities Act Release No. 7881 (Aug. 15, 2000) at fn. 115. For a ...
  35. UNITED STATES SECURITIES AND EXCHANGE ... Published: 2013-12-01 21:44:00
    ... Awards at 2012 Fiscal Year-End 50 Options Exercised and Stock Vested in Fiscal 2012 52 ... The Board will act on that recommendation and publicly disclose its decision within ...
  36. Microsoft PowerPoint - insider trading PowerPoint Published: 2009-03-16 09:28:17
    Shares sold in cases of insider trading often come from option exercises or restricted stock ... Revenue Ruling 2005-48 and cases such as Merlo v. Comr (2007 5 th Circuit decision). ...
  37. Proxy Rules (including Executive Compensation Disclosure) Published: 2015-05-04 13:42:08
    equity awards become exercisable (in the case of stock options) and/or earned (in the case of ... in the compensation actions and decisions disclosed and discussed in the ...
  38. f94b06c2-7223-47d6-a608-3d23ae1dea87.pdf Published: 2009-03-18 00:09:24
    ... under SOX §§ 303 and 307, Options Backdating) (Oct. 24, 2006), ... responsibilities and fail to exercise any judgment." 36 These decisions "appear to be the product of the ...
  39. Proposed Accounting Standards Update, Leases, August 17 Published: 2011-02-23 17:53:51
    the proposals. 1 The tentative decisions would reduce the optional periods to be included in the ... renewal periods for which exercise of the renewal option is ...
  40. Microsoft Word - 386373_4_Alert Memo - 2008 Exon Florio Proposed... Published: 2008-04-23 17:19:13
    ... (or out-of-the-money options) that, if exercised, would give the holder sufficient votes to block key corporate decisions is an acquisition of control for Exon- Florio purposes. ...
  41. Staff Confirms That No New Holding Period For Net Exercise of... Published: 2025-01-19 12:04:06
    The net exercise allows the Staff to fall back on its ... to employee stock options, also requiring that ... and made no new investment decision incident to the merger. ...
  42. The Impact of COVID-19 on Executive Compensation (CE May-June... Published: 2025-01-19 12:04:34
    ... market value" for establishing stock option exercise or strike prices may not be determined ... accounting advisors before making any decisions regarding changes to their approach to ...
  43. PCAOB Approves Auditing Standard No. 6 : TheCorporateCounsel... Published: 2008-02-01 05:36:56
    In adhering to its prior decision and reversing the lower court's dismissal of the ... tax withholding of shares upon exercise of an option or vesting of restricted stock? - What ...
  44. Another One Bites the Dust: The Fifth Circuit Vacates SEC Private... Published: 2024-06-07 06:14:38
    Once the Fifth Circuit decision formally takes ... Court would have to exercise discretion to hear the case. ... The SEC has a range of options in terms of next steps, none ...
  45. Timing Stock Donations: Q & A/ Discussion Forum Published: 2008-03-21 04:27:07
    where the insider is in control of investment decisions by a private foundation. ... by requiring executives to disclose new option grants or exercises within two trading days. ...
  46. "The Latest on Evolving 10b5-1 Plan Practices" Published: 2025-01-19 12:04:50
    of Issuer Involvement Same-Day Sale/Option Exercise 10b5-1 Plans Disclosure about ... "holistic" approach when making these decisions so that we are taking the company's ...
  47. DOL Issues Final Rule on ESG Investing and Proxy Voting Published: 2023-01-03 17:19:00
    factors when making investment decisions (and exercising shareholder rights) on behalf of ... (QDIA), the default investment option on a 401(k) plan menu, under the same ...
  48. International Business Machines Corporation Dear Stockholders... Published: 2025-01-29 15:18:22
    ... Awards at Fiscal Year-End 44 2012 Option Exercises and Stock Vested 51 2012 Retention ... of management's decisions regarding performance and compensation of other employees. ...
  49. Graham & Dunn PC Published: 2025-01-19 12:03:47
    it will no longer issue stock options to its employees. The decision appears to have been driven by ... time as he or she exercises the option and receives the shares of stock. ...
  50. 3207 BSL Mar.qxd Published: 2004-11-05 18:13:42
    the date of grant to the extent the exercise price of options is lower than the then fair market ... Under recent FASB decisions, mandatory expensing of stock options by public ...
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