The Corporate Counsel, Vol. X: 1985

November-December 1985

• Rule 14b-1(c) Reaching Beneficial Owners of Street Name Securities (CC Nov-Dec 85)
• Gifts CC Nov-Dec 85
• Installment Sales CC (Nov-Dec 85)
• Short Sales (CC Nov-Dec 85)
• ISO Disqualifying Dispositions (CC Nov-Dec 85)
• Our Wish List for 1986 (CC Nov-Dec 85)
• FASB Accounting for Stock Plans-Update (CC Nov-Dec 85)
• Junior Stock (and Convertible Debenture) IRS Status Report (CC Nov-Dec85)
• Section 83 and Stock Option Exercises (CC Nov-Dec 85)
• IRS Reconsidering Letter Ruling Permitting Use ESOP Shares To Exercise Stock Options (CC Nov-Dec 85)
• Staff Says Okay to sell shares outside registration statement (CC Nov-Dec 85)
• Staff Affirms issuer need only be current at time of rule 144 Sale (CC Nov-Dec 85)
• Staff Permits Payment of Finders Fee in Stock Without New Holding Period (CC Nov-Dec 85)
• Proposed Amendments to Rule 10b-6 (CC Nov-Dec 85)
• Terminating Officers and Stock Option Exercises (CC Nov-Dec 85)
• 1985 Survey of Corporate Law Department Salaries (CC Nov-Dec 85)

September-October 1985

• Section 83 and Stock Option Exercises by Officers (CC Sept-Oct 85)
• ISOs (CC Sept-Oct 85)
• Update-FASB Accounting for Stock Plans (CC Sept-Oct 85)
• Staff Affirms Surprise Registration Fee Position re 401(k) Salary Reduction Plans (CC Sept-Oct 85)
• Impact of the Tax Reform Proposals on Employee Benefits CC Sept-Oct 85)
• Tax Reform Proposals Make Non-Qualified Deferred Compensation Plans Particularly Attractive Now (CC Sep-Oct 85)
• Staff Says Registration of Deferred Compensation Plans Payable in Stock Not Necessary (CC Sept-Oct 85)
• Granting and Exercising Stock Options in Privately Held Corporations (CC Sept-Oct 85)
• Section 16 and S-8 Projects on Track (CC Sept-Oct 85)
• Using Restricted Stock as Collateral to Purchase Additional Shares (CC Sept-Oct 85)
• S-4 Amendments Inadvertently Add an S-8 Exhibit Requirement (CC Sept-Oct 85)
• Rule 144 Available Even Though Acquisition 8-K Incomplete (CC Sept-Oct 85)
• 83(b) Election Can Be Revoked Within 30 Day Period (CC Sept-Oct 85)
• Fifth Circuit Says 1933 Act Restrictions Reduce Minimum Tax on Option Stock (CC Sept-Oct 85)
• Compensation Surveys (CC Sept-Oct 85)
• Year-End Gifts of Securities and Other Year End Transactions (CC Sept-Oct 85)

July-August 1985

• Venture Capital Partnerships-Holding Period Problems Under Rule 144 (CC July-Aug 85)
• Removing Legends and Rule 144(k) (CC July-Aug 85)
• Problems Caused by Form 144 (CC July-Aug 85)
• Acting in Concert Problems (CC July-Aug 85)
• Sales by Donees and Pledgees (CC July-Aug 85)
• Don't Forget 3(a)(10) (CC July-Aug 85)
• Non-Qualified Deferred Compensation Plans (CC July-Aug 85)
• Section 423 Employee Stock Purchase Plans (CC July-Aug 85)
• Junior Stock - Convertible Debentures - Update (CC July-Aug 85)
• Resales Under the S-3 - Stickering to Name Selling Shareholders (CC July-Aug 85)
• Utilizing New Forms S-4 for Shelf Exchange Offers for Private Companies - A Clarification (CC July-Aug 85)
• OTC National Market System - New 1934 Act Fliers (July-Aug 85)
• Non-Reporting Issuers and Rule 144 (CC July-Aug 85)
• Staff Issues Rule 144(k) Lette for Donees of Affiliates (CC July-Aug 85)

The Corporate Counsel, Vol. X, No. 3: May-June 1985

• A Fresh Look at Employee Stock Purchase Plans (CC May-June 85)
• Form S-4 Adopted (CC May-June 85)
• More on Stickering Shelf Registrations to Name Broker/Dealers (CC May-June 85)
• Sample Resale Language for Shelf Registrations for Selling Shareholders (CC May-June 85)
• More Toward Eliminating the S-8 Registration Satement (CC May-June 85)
• NYSE Considering Major Revisions of Broker-Dealer Margin Requirements (CC May-June 85)
• California Law Change Gives Retroactive Tax Break to Pre-1982 ISO's (CC May-June 85)
• New York Gives Tax Break on Stock Options and SAR's to Non-Residents (CC May-June)
• First Says Acceleration of ISO Exercise Period Requires Shareholder Approval - Then Takes it Back (CC May-June 85)
• Director-Partners Only Required to Report Pro-Rata Interest in Issuers (CC May-June 85)
• Partnership Aggregation - Another Favorable Interpretation (CC May-June 85)
• Rule 144(k) and Gifts (CC May-June 85)
• Pledging Just Purchased Restricted Securities Starts Holding Period Running (CC May-June 85)
• Using 3(a)(10) to Avoid Reorganization Holding Period Problems (CC May-June 85)
• Rule 144 Holding Period Runs Even Though Shares Invalidly Issued (CC May-June 85)

March-April 1985

• Formula Price Shares: An Innovative Alternative to Junior Stock (CC Mar-April 85)
• Convertible Debentures - Alert (CC Mar-April 85)
• FASB Stock Option Accounting (CC Mar-April 85)
• Court Holds No 16(b) Violation in Sale of Option (CC Mar-April 85)
• IRS Rules on Stock Options In Divorce Settlements (CC Mar-April 85)
• Staff Says Extending Post-Retirement Exercise Period to 10 Years Requires Sharehoder Approval (CC Mar-April 85)
• FICA/FUTA Tax on Post-Retirement Exercises (CC Mar-April 85)
• Staff Permits Stock Grants to Directors Without Registration (CC Mar-April 85)
• Form S-8 - A Lobbying Opportunity for Our Readers (CC Mar-April 85)
• Non-Qualified Deferred Compensation Plans (CC Mar-April 85)
• Disinterested Directors (CC Mar-April 85)
• S-8 Available Even Though No Formal "Plan" (CC Mar-April 85)
• Extending Term of Plan by One Day to Avoid Inadvertent ISO (CC Mar-April 85)

January-February 1985

• FASB Accounting for Stock Plans - Update (CC Jan-Feb 85)
• Transactions by Former Affiliates (CC Jan-Feb 85)
• Using an S-14 to Acquire a Two-Man Corporation (CC Jan-Feb 85)
• Obscure New Tax Rule Can Dramatically Increase Payouts From Qualified Retirement Plans (CC Jan-Feb 85)
• Option Exercise Loans - A Clarification (CC Jan-Feb 85)
• Staff Confirms Brokers May Rely On Rule 144(k) to Sell Securities Pledged By Affiliates (CC Jan-Feb 85)
• Staff Says Sellers May Lock-In Volume Under Rule 145 (CC Jan-Feb 85)
• Executive Compensation: A Road Map for the Corporate Adviser (CC Jan-Feb 85)
• S-8 Update (CC Jan-Feb 85)
• Stickering a Shelf Registration Statement to Name Selling Broker-Dealers (CC Jan-Feb 85)
• Calculating the Short-Swing Profit Rule Six-Month Holding Period (CC Jan-Feb 85)
• The Incentive Stock Option Holding Period (CC Jan-Feb 85)
• Shareholder Proposals 1985 - Rule 14a-8 (CC Jan-Feb 85)