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Results from: TheCorporateCounsel.net
  1. Step Ten (CC Sept-Oct 2004) Published: 2025-01-19 12:04:11
    ... accumulated option and restricted stock gains are not being factored into current compensation decisions at many ... shares must be held after exercise or vesting for the longer ...
  2. printmgr file Published: 2025-01-29 15:20:38
    ... Outstanding Equity at Fiscal Year-End Table 53 Option Exercises and Stock Vested Table 55 ... executive compensation practices and decisions. We Emphasize Pay for Performance. ...
  3. July 15, 1999 Published: 2005-10-13 19:59:45
    granted stock options and other equity awards, including extending post-termination exercise periods, may present ... Plan participation decisions and deferral elections ...
  4. Stock Plan Communications Published: 2025-01-19 12:03:46
    ... Note that the prospectus relates to an optionee's investment decision to exercise an option, not the grant itself (unless there is some consideration given for the grant). See more ...
  5. --No Title-- Published: 2025-01-19 12:04:21
    Appeals Court Says IBM v. Bajorek Decision is Contrary to California Law (CC ... Offer Issue (CC Jan-Feb 2001) Stock Option Exercise Rescissions-Proxy Disclosure (CC ...
  6. Rule 10b5-1 Plan Practices-Staff CDIs and Other Updates (CC Jan... Published: 2025-01-19 12:04:14
    ... Termination involves a decision not to sell, not itself a 10b-5 issue, but CDI 120.19 ... plan-fixed) stock option exercise date, in order to fund tax payments and the exercise price. ...
  7. The Opening Salvo in the Proxy Access Fight : TheCorporateCounsel... Published: 2010-12-03 03:08:23
    They should be vacated. 1. In three recent decisions, this Court has ... a press release announcing the exercise of the overallotment option in the GM initial public offering. ...
  8. Repurchase From Executives?: Q & A/ Discussion Forum Published: 2014-08-17 11:10:53
    ... manner and acting in the company's best interest in making any repurchase decision. ... repurchase of shares issued upon exercise of options (or the vesting of nonvested shares), ...
  9. TheCorporateCounsel.net's Form S-8 Handbook Published: 2025-05-29 11:02:06
    ... 16-45 - May Use Form to Cover Option Exercises & Resales by Family Members Who ... enable participants to make an informed decision regarding investment in the plan." ...
  10. Climate-related Financial Disclosures Guidance on Scenario Analysis Published: 2020-10-30 20:22:30
    futures, and reorients decision- makers' mental models. * ... It broadens strategic thinking, and identifies options to ... Physical risks are not solely an exercise in simple ...
  11. Microsoft PowerPoint - NASPP ISS Pres final for conference.ppt Published: 2006-10-20 11:50:28
    ... mix Overhang continued high - Significant percentage of under-water options - Lack of exercises "No go" decision continued through early 2005 19 Payless Goes Through the Paces with ...
  12. Guide Guide Published: 2014-01-17 17:13:00
    ... 7 How We Make Compensation Decisions 7 Additional Information 7 REPORT OF ... Awards at Fiscal Year-End 42 2012 Option Exercises and Stock Vested 44 2012 Pension ...
  13. SIDLEY UPDATE DOL Issues Final Rule on Consideration of Published: 2022-12-07 16:44:35
    factors when making investment decisions and exercising shareholder rights, such as proxy voting. ... (including selecting investment options available to plan participants), ERISA ...
  14. Restricted Stock Plans: Uses and Abuses (CC Nov-Dec 89) Published: 2025-01-19 12:03:59
    ... (i) encourage directors to make decisions which may not be in the company's ... (and remain with the company) after exercise of a stock option (e.g., granting restricted stock ...
  15. Survey Results: Auditor Inspection Reports and Engagement Letters... Published: 2006-03-21 07:09:01
    ... exercised on January 11, 2001, because the underlying stock was never delivered, and (iii) the options were ... months before the Second Circuit issues its decision. ...
  16. ESG Disclosure Handbook 2 ESG Disclosure Handbook Published: 2019-05-14 12:54:12
    ... a structured process to exercise judgement when forming balanced and supportable opinions about the options and inputs available during the ESG reporting decision-making process. ...
  17. Proposed Rule: Exemption of Compensatory Employee Stock Options... Published: 2007-07-05 12:51:27
    ... a result of stock issuances, including option exercises), it would be required to register ... those issuers in their compensation decisions and will help them avoid becoming ...
  18. Delaware Court Applies Entire Fairness Standard to MultiPlan... Published: 2022-01-20 09:43:07
    to MultiPlan de-SPAC The decision adopts enhanced scrutiny ... when stockholders exercise redemption rights on a ... in the SPAC's IPO had the option to convert those shares ...
  19. Microsoft Word - 4-29-05-Summary of FASB Statement No. 123-R... Published: 2005-04-29 15:27:12
    awards, and at subsequent exercise or settlement for ... and estimated using an option-pricing model with ... to make a policy decision as to whether to measure ...
  20. Microsoft Word - Client Alert Exec Colmp Schlaefer 60326875_1... Published: 2003-07-29 22:01:32
    further tentative decisions involving the method for reversing cost associated with forfeited options, and a consistent ... at the grant date, the exercise price, the expected life ...
  21. Insider Trading Policies for Publicly-Held Companies (CE Sept... Published: 2025-01-19 12:04:22
    ... would consider important in a decision to buy, hold or sell the security in question. ... responsible for processing option exercises should be instructed to remind ...
  22. Convertible Preferred Exemptions and Reporting: Q & A/ Discussion... Published: 2024-02-05 01:43:26
    2. With respect to the options for #1, are there ... such as "Security to be Acquired upon Exercise..."? b. ... not make an investment decision as this was an automatic ...
  23. Global Report Published: 2007-03-26 16:49:59
    ... regularly repurchase stock to offset the dilution caused by employee option exercises. ... Said another way, the decision to expense does not change the thing itself - it is ...
  24. d5a52268-ad83-49b0-a666-7c5b818ac2e7.pdf Published: 2009-02-17 16:54:28
    ... both granted and received options). 31 5420669v.1 ... board's valid exercise of business judgment. The analysis differs, however, where the challenged decision is not a ...
  25. Serta's (Un)Surprising Take on Equitable Mootness Published: 2025-05-14 16:54:31
    Since its issuance, this decision has been the subject of ... on the future of liability management exercises (LMEs). ... debt and were given the option to purchase equity in the ...
  26. Final Rule Published: 2007-12-06 17:22:37
    ... on holders of shares issued on exercise of compensatory employee stock options; and - Elimination of an ... issuers in their compensation decisions and will help them avoid ...
  27. Microsoft Word - 314903_3.DOC Published: 2003-09-03 19:27:18
    particularly for growing private companies, notwithstanding Microsoft's decision. ... The employee's ability to exercise the option (by paying the strike price in cash) generally ...
  28. Required Disclosure Concerning Hedging and Pledging Transactions... Published: 2025-01-19 12:04:31
    ... for outstanding stock options as well as tabular ... realized from prior exercises or vesting. (See the ... behind the compensation decisions and a full description of ...
  29. Deferred Tax Accounting for Companies in the Red (CE Nov-Dec... Published: 2025-01-19 12:04:33
    ... The decision to record a valuation allowance is typically all-or-nothing: companies ... For purposes of diluted EPS, companies assume that all options are exercised and awards paid out ...
  30. ALERT: 162(m) Disclosures - What Companies Need to Do Now (CE... Published: 2025-01-19 12:04:34
    ... Therefore, the payment of deferred compensation or exercise of stock options after an NEO retires ... now that compensation-related decisions and consequences relating to NEOs ...
  31. The Spotlight on Option Grant Practices Intensifies (CE Jan-Feb... Published: 2025-01-19 12:04:35
    If, during the last completed fiscal year, stock options, ... the award; The per-share exercise price; The grant date ... or has made one or more decisions since the beginning of ...
  32. SEC Enforcement: MD&A Tagged for Faulty Segment Reporting : TheCorpora... Published: 2016-11-14 08:17:44
    comments & responses can be a very valuable exercise. ... challenges to their own decisions about reportable segments. ... quirky cases, like stock options backdating, I'm confident ...
  33. AI Risks: The Board's Role : TheCorporateCounsel.net Blog Published: 2024-09-09 07:08:16
    memo provides a good starting point for that exercise. ... human oversight and human decision-making play in its use. ... the Conferences in person, we also offer a virtual option. ...
  34. Application of regular quarterly blackouts to 401(k) transaction... Published: 2017-01-05 04:06:33
    ... a plan participant makes investment decisions involving the company stock fund while ... transactions in company stock, such as purchases, sales, and employee stock option exercises? ...
  35. Metaphysics Status Report (CC Mar-April 95) Published: 2025-01-19 12:04:03
    ... on bidders by court decisions such as Paramount and Revlon. ... Ordinary Stock Options? Several practitioners have attempted to rebut the Staff's warrants exercise position by ...
  36. (CC Jan-Feb 2009) Published: 2025-01-19 12:04:14
    ... derivatives, including options and forward contracts as ... call into question prior decisions upholding, e.g., ... e.g., making a warrant exercisable only after 61 days' ...
  37. The Cabinet of Curiosities: Strange Things in The Exchange Act... Published: 2025-01-19 12:04:18
    don't trigger an 8-K, but a definite decision does-an interpretation which you ... This is the basis for exempting stock option exercises from most insider trading policies. But ...
  38. Rule 10b5-1(c) Amendments: Get Ready for the New Rules of the... Published: 2025-01-19 12:04:20
    ... the award, the date of the grant, the grant-date fair value and the option's exercise price. ... conditions and disclosure requirements to make informed decisions about their plans. ...
  39. Fourth Circuit Affrms Trial Judgment... Published: 2007-08-08 10:54:46
    single-security option. US Airways, the named plan administrator, delegated authority to make decisions about plan ... independent fduciary to exercise the company's authority ...
  40. CONSENSUS INTERPRETATIONS EMERGE ON SARBANES-OXLEY LOAN BAN Published: 2023-11-04 21:47:15
    and "arrangement" issues, including "cashless" exercise of stock options and 401(k) plan loans. ... 402. Issuers should only make the decision to follow the consensus ...
  41. 1 Published: 2013-08-20 17:42:13
    ... Exemption remains available for exercise of options outstanding when issuer becomes reporting ... in making threshold analyses and decisions concerning various alternatives to ...
  42. Proposed Rules Published: 2021-11-18 14:22:46
    ... improper investment decisions, and that plan shareholder rights were being exercised in a manner that ... who exclude investment options for non-economic reasons ...
  43. 2012-212 Published: 2012-07-06 12:36:25
    Considerations on Possible Policy Options ESMA * 103, rue de ... such a request. Any decision we make not to disclose ... UCITS management companies when exercising voting rights). ...
  44. SEC Adopts Large Trader Reporting Requirements Published: 2011-10-26 12:58:22
    exercise investment discretion and purchase or sell more than a specified amount of U.S.-listed stocks and options ... for such investment decisions. 6 The rule focuses on ...
  45. Heads Up Published: 2011-08-22 17:09:00
    ... lessee has a significant economic incentive to exercise an option to extend a lease. Editor's Note: The boards' tentative decision replaces the ED's much-maligned "FIN 48-like" ...
  46. T+1 Securities Settlement Industry Implementation Playbook Published: 2024-04-16 12:34:56
    ......... 88 9.3.2 Options Exercise and Assignment ......should it be used as a basis for any decision or action that may affect your business. ...
  47. Issues & Trends Published: 2011-11-11 12:02:34
    ... maturity and thus return of principal is based on exercise of a put or call option. Based on the FASB's tentative decisions, holders of these instruments would likely measure ...
  48. Microsoft Word - 10Dec07SECMemo.doc Published: 2007-12-11 13:54:25
    of equity securities issued on exercise of compensatory stock options; - modification of the option ... and no legal or business decision should be based solely on its content. ...
  49. SECURITIES AND EXCHANGE COMMISSION AMENDS RULES Published: 2003-07-10 21:20:48
    Recent court decisions draw attention to the necessity for ... All options, warrants, convertible securities and similar ... was an appropriate exercise of the directors' discretion. ...
  50. Post-Termination Disclosure (CE March-April 2009) Published: 2025-01-19 12:04:31
    vesting of stock options and without accelerated ... underlying their decisions is transparent for shareholders. ... but also previously exercised grants and projected ...
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