The Corporate Counsel, Vol. XVIII: 1993

November-December 1993

• Applicability of Rule 144 to Employee Benefit Plan Transactions Clarified (CC Nov-Dec 93)
• Application of Rule 144 and Section 16 to Charitable Retained Income Trust (CC Nov-Dec 93)
• "Consultants and Advisors" and "Substitute Employees" (CC Nov-Dec 93)
• Stock Splits and Dividends (CC Nov-Dec 93)
• Need for S-8 Evergreen Omnibus Registration (CC Nov-Dec 93)
• Staff Finally Confirms That Plan Amendment Adding Reload Options Does Not Require Shareholder Approval (CC Nov-Dec 93)
• Staff Clarifies One-Year Rolling Disinterested Administration Requirement (CC Nov-Dec 93)
• Still More on Staff's Rule 16b-3 Voting Calculation Position (CC Nov-Dec 93)
• S-1 Secondary Shelf Registration (CC Nov-Dec 93)
• Section 12(g) De-registration (CC Nov-Dec 93)
• FASB Update (CC Nov-Dec 93)
• EDGAR Update (CC Nov-Dec 93)
• The New Executive Compensation Disclosure Amendments - A Few Observations and Suggestions (CC Nov-Dec 93)
• Attending Commission Meetings Via Telephone (CC Nov-Dec 93)
• Reporting Employment and Severance Contracts- S-K Items 402(h)(1) and 404 (CC Nov-Dec 93)
• $1 Million Cap Proposed Regs (CC Nov-Dec 93)
• New Corporate Law Department Salary Survey (CC Nov-Dec 93)

September-October 1993

• $1 Million Cap Developments (CC Sept-Oct 93)
• More on Eliminating the Form 5/Form 4 Filing Mess (CC Sept-Oct 93)
• Options Transferable to Family Members - IRS Issues Remainder of Letter Ruling (CC Sept-Oct 93)
• Staff Permits HMO the Use of S-8 to Cover Options Granted to Non-Employee Physicians (CC Sept-Oct 93)
• Staff Permits De Minimis Award of Shares to Vendors Under Stock Bonus No Registration Position (CC Sept-Oct 93)
• Stock Bonus Position Not Available for Shares Issued In Lieu of Salary or Bonus (CC Sept-Oct 93)
• More S-8 Items Underscore Need for Evergreen Omnibus Registration (CC Sept-Oct 93)
• When Executives Exercise Options Does the IRC 83(c)(3) Six-Month Tax Deferral Still Apply? (CC Sept-Oct 93)
• Selling Shelf-Registered Stock Under Rule 144 Instead of Under the Prospectus (CC Sept-Oct 93)
• Regrants of Non-Rule 16b-3 Options (CC Sept-Oct 93)
• More on Staff's Rule 16b-3 Voting Denominator Position (CC Sept-Oct 93)
• Another Rule 16b-3 Problem for Broad-Based Plans Surfaces (CC Sept-Oct 93)
• Obtaining Copies of SEC Comment (and Issuer Transmittal) Letters (CC Sept-Oct 93)
• Our Limited Offering Comparison Chart-A Fix (CC Sept-Oct 93)
• Form D Filing Requirement in Practice (CC Sept-Oct 93)
• California NMS Exemptions Extended Indefinitely (CC Sept-Oct 93)
• Save Some Trees (CC Sept-Oct 93)

July-August 1993

• The FASB Exposure Draft (CC July-Aug 93)
• The NASD's Review of Underwriting Compensation (CC July-Aug 93)
• Free-Riding Rule Changes Proposed (CC July-Aug 93)
• The NASD Manual (CC July-Aug 93)
• Commission Extends Rule 16b-3 Phase-In Deadline (CC July-Aug 93)
• Staff Says Amendment of Warrants/Options to Permit Net Exercises Can Qualify for Rule 144 Tracking (CC July-Aug 93)
• Staff Permits Pledgee to Foreclose and Sell Affiliate's Six Percent of Outstanding Stock Without Restriction (CC July-Aug 93)
• Still not Ready to Permit Reliance on the Rule 144(k) Cut-Off for Gifts Without a 3-Year Holding Period (CC July-Aug 93)
• The 5% Limit for the Staff's No Registration/No Resale Restriction Position (CC July-Aug 93)
• Staff Clarifies Rule 16b-3 Voting Denominator (CC July-Aug 93)
• NASD Position on Broker Voting (CC July-Aug 93)
• Staff Says Plan Amendment to Permit Restricted Stock Grants Will Not Require Shareholder Approval (CC July-Aug 93)
• SEC Accounting Staff Says Cash-Out Payments for Options Will Bar Pooling of Interests Accounting in Mergers (CC July-Aug 93)
• Don't Overlook DOL Severance Pay (and Change in Control) ERISA Reporting (CC July-Aug 93)
• The New Limited Offering Comparison Chart (CC July-Aug 93)
• The FASB Proposal at the Upcoming NASPP Conference (CC July-Aug 93)

May-June 1993

• A Proposed New (and Hopefully Improved) Free Riding Interpretation/Rule (CC May-June 93)
• New Rule 10b-6A: The Passive Market Making 10b-6 Exemption (CC May-June 93)
• Requirement for NASDAQ Issuers to Notify NASD of Creation of Stock Plans and Issuance of Additional Securities (CC May-June 93)
• NASD Notices to Members (CC May-June 93)
• Rule 16b-3 September 1, 1993 Deadline to be Deferred Again (CC May-June 93)
• More on Broker Non-Vote Disclosure (CC May-June 93)
• Institutional Voting Guidelines for Stock Plans (CC May-June 93)
• SEC Finalizes Additional Small Business Initiatives (CC May-June 93)
• Private Sale of Rule 701 Stock Creates Restricted Securities Which Cannot Be Resold Under Rule 701(c)(3) (CC May-June 93)
• Form 701 is History (CC May-June 93)
• Staff Adheres to Narrow Rule 144 Tacking Position on Net Exercises of Warrants and Options (CC May-June 93)
• More on Flagrant Non-Filers (CC May-June 93)
• The Proposed Broad-Based "Performance" Stock Option (CC May-June 93)

March-April 1993

• Proxy Statement Disclosure of "Broker Non-Votes" and Abstentions (CC Mar-April 93)
• Reporting Severance Payments (CC Mar-April 93)
• A Clarification Re 1933 Act Item 404 Disclosure (CC Mar-April 93)
• The Need for a Definition of Perks (CC Mar-April 93)
• Circulating Preliminary Proxy Materials Prior to the Annual Report (CC Mar-April 93)
• Form 3, 4 and 5 Filings Up Significantly Under the New Rules (CC Mar-April 93)
• Our New Suggestion for the Form 5/Form 4 Filing Mess (CC Mar-April 93)
• Status Report on Staff's Review of New Rule 16b-3 (CC Mar-April 93)
• 1933 Act and 1934 Act Filing Changes Affecting All Companies - Effective April 26 (CC Mar-April 93)
• Dividend Reinvestment Plans - Staff Concerns With Some Original Issue Discount Plans (CC Mar-April 93)
• The Emerging Management Discussion of Financial Responsibility (CC Mar-April 93)
• MD&A Guidance (CC Mar-April 93)
• Form 701 Filing Requirement to Expire on May 20? (CC Mar-April 93)
• Our Initial Thoughts on the FASB's Stock Option Accounting Proposal (CC Mar-April 93)
• 1993 Survey of Corporate Law Department Salaries (CC Mar-April 93)
• Examples of Proxy Statement Voting Disclosure Under Item 21(b) of Schedule 14A (CC Mar-April 93)

January-February 1993

• FASB Stock Option Accounting Project: CII's Proposed Compromise Gains Support (CC Jan-Feb 93)
• Amending Plan to Permit Transferable Options Will Not Blow 16b-3 Exemption for Non-Transferable Options (CC Jan-Feb 93)
• A Few Proxy Statement and 10-K Reminders (CC Jan-Feb 93)
• IPOs - Exchange vs NASDAQ NMS (CC Jan-Feb 93)
• A Few IPO Reminders (CC Jan-Feb 93)
• Payment of Exercise Price in Cashless Option Exercise (CC Jan-Feb 93)
• How to Determine When S-8 Shares (CC Jan-Feb 93)