The Corporate Counsel, Vol. XIX: 1994

November-December 1994

• Further split dollar clarification (CC Nov-Dec 94)
• Confidentiality of Material Contract Exhibits (CC Nov-Dec 94)
• No Broker Non-Votes Here (CC Nov-Dec 94)
• 10-K Exhibit List Identification of Compensatory Plans and Management Contracts (CC Nov-Dec 94)
• Transferable Options--Proxy Reporting (CC Nov-Dec 94)
• Proposed Expanded Disclosure of Legal Proceedings (CC Nov-Dec 94)
• No Informal Review Next Year (CC Nov-Dec 94)
• Staff Wraps up Definitive Review Process (CC Nov-Dec 94)
• 1933 Act Metaphysics -- Further Progress (CC Nov-Dec 94)
• Converting an S-1 to an S-3 (CC Nov-Dec 94)
• Adding Shares to a Registration Statement -- Use Rule 429 (CC Nov-Dec 94)
• S-2 Incorporation by Reference (CC Nov-Dec 94)
• Shelf S-4 -- Acquisition Disclosures (CC Nov-Dec 94)
• Staff Review of SB-1 and SB-2 Registration Statements (CC Nov-Dec 94)
• Staff Voice Mail (CC Nov-Dec 94)
• Private Sale of Registered Stock (CC Nov-Dec 94)
• Shareholder Approval of Plan Amendment (CC Nov-Dec 94)
• Another Reg S Abuse (CC Nov-Dec 94)
• FASB Update -- Good News (CC Nov-Dec 94)
• IRS Issues Additional Proposed 162(m) Regs and New 83 Proposed Reg (CC Nov-Dec 94)

September-October 1994

• Disclosure of Employment and Severance Contracts with Non-NEO Executive Officers (CC Sept-Oct 94)
• Split-Dollar Life Insurance (CC Sept-Oct 94)
• Staff 1994 Proxy Season Review (CC Sept-Oct 94)
• Oncogene Science (CC Sept-Oct 94)
• Abusive Practices (CC Sept-Oct 94)
• Transferable Options - The Need for S-8 Relief (CC Sept-Oct 94)
• Section 162(m) Comments and Guidance (CC Sept-Oct 94)
• FASB Update - A Glimmer of Hope (CC Sept-Oct 94)
• 1933 Act Getting a Little Less Metaphysical - A Progress Report (CC Sept-Oct 94)
• California's New Limited Public Offering Exemption (CC Sept-Oct 94)
• Our FAX Survey Results - Streamlining Form 4/Form 5 Reporting (CC Sept-Oct 94)
• FAX Survey Results - Streamlining the Form 4/Form 5 Reporting Process (CC Sept-Oct 94)

July-August 1994

• The New Section 16 Rule Proposals (CC July-Aug 94)
• Permit the S-8 to Cover Exercises By Family Transferees (CC July-Aug 94)
• Fix the Share-Counting Confusion/Trap for Employee Benefit Plans (CC July-Aug 94)
• Permit Evergreen Registration for All Shares Issued Under One Plan (CC July-Aug 94)
• Fix the Prospectus Delivery Requirement for OTC Shelf Sales (CC July-Aug 94)
• Permit Donees (and Pledgees) to Sell Immediately Non-Restricted Securities Received from Affiliates (CC July-Aug 94)
• Clarify the Application of Rule 144 (and Section 16) to Equity Swap Transactions Involving Affiliates (CC July-Aug 94)
• Restricted Securities - Short Sales Prior to Shelf Registration or Expiration of Rule 144 (CC July-Aug 94)
• Correct/Clarify Application of Rule 144 Holding Period to Restricted Stock (CC July-Aug 94)
• Revisit the Application of Rule 144 to Plan Sales on Behalf of Affiliates (CC July-Aug 94)
• Fix the Reg S Illegal Distribution Problem (CC July-Aug 94)
• Proxy Disclosure Clarifications (CC July-Aug 94)
• 1933 Act Metaphysics (CC July-Aug 94)
• Some Helpful Staff Clarification on the 1933 Act Metaphysics Front (CC July-Aug 94)
• Equity Swaps - Tax Consequences (CC July-Aug 94)
• Further IRS $1 Million Cap Clarification on Paying Dividends on Performance-Based Restricted Stock (CC July-Aug 94)
• Staff Position on Writing Call Options Against Shelf Registered Stock (CC July-Aug 94)

May-June 1994

• The Resale S-3 - A Mafor Retrenchment by the Staff? (CC May-June 94)
• Registration Not Allowed for Conversion or Exercise of Privately Placed Securities (CC May-June 94)
• Integration of Privately Placed Convertibles with IPO (CC May-June 94)
• Pre-IPO Reorganizations (CC May-June 94)
• The Presumptive Underwriter Ghost (CC May-June 94)
• More on Integration - The Rule 152 Safe Harbor (CC May-June 94)
• IRS Extends July 1, 1994 $1 Million Cap Outside Director Deadline (CC May-June 94)
• Staff Says S-8 Cannot be Used for Paying Financial PR Consultants (CC May-June 94)
• Further Staff Clarification on S-3 Sales By Transferees (CC May-June 94)
• Staff Adopts Safe Harbor for Public Announcement of Private Offerings (CC May-June 94)
• Staff Sends Letters Urging Issuers to Fully Disclose Their Restructuring Charges (CC May-June 94)
• When to Take Restructuring Charges for Employees Who Will Be Terminated (CC May-June 94)
• The Staff's Message on Restructuring Charges (May-June 94)
• The FASB Stock Option Accounting Project - Where to Go From Here (CC May-June 94)
• A Reminder to the Staff and the Commission: The Upcoming 16b-3 Proposals (CC May-June 94)
• Including Non-Rule 144 Sales in Form 144 (CC May-June 94)
• New Telephone Numbers at the SEC (CC May-June 94)
• Model Stock Plans (CC May-June 94)
• Staff Wants to Hear Proxy Disclosure Issues That Require Clarification (CC May-June 94)
• What are the Best and Worst Possible Outcomes of the FASB Stock Option Project? (CC May-June 94)

March-April 1994

• Rule 144 and Related Items (CC Mar-April 94)
• Calculation of the Three-Month Amount Limitation Period (CC Mar-April 94)
• Utilizing Increased Trading Volume (CC Mar-April 94)
• Sales of Restricted and Non-Restricted Securities Within Three Months of Termination of Affiliate Status (CC Mar-April 94)
• Signing Form 144 With a Power of Attorney? (CC Mar-April 94)
• S-8 with a Resale S-3 Prospectus for Affiliates vs Rule 144 (CC Mar-April 94)
• Sales by Donees and Pledgees Under the Donor/Pledgor's S-3 (CC Mar-April 94)
• The Private Public Offering (CC Mar-April 94)
• Staff Provides Additional S-8 Guidance - And Affirms Payment of Consulting Fees with S-8 Stock (CC Mar-April 94)
• An Example of Form S-8 and Reg S Abuses - 8-K Disclosures by New Management (CC Mar-April 94)
• Regulation S Resale Warning (CC Mar-April 94)
• Time Warner Transferable Option Positions Also Apply to Old Rule 16b-3 Plans (CC Mar-April 94)
• Additional IRS $1 Million Cap Guidance (CC Mar-April 94)
• Staff Still Considering Interplay Between S-K Items 404 and 402(h) (CC Mar-April 94)
• Status of Rule 16b-3 Proposals (CC Mar-April 94)
• FASB Timetable Likely to be Extended (CC Mar-April 94)

January-February 1994

• Experience to Date With the SEC's New Voluntary Pre-Filing Proxy Review Procedure (CC Jan-Feb 94)
• IRS 162(m) Shareholder Approval of Performance-Based Plans - Confusion Over Amount of Proxy Disclosure (CC Jan-Feb 94)
• Don't Forget the 10-K Exhibit List Identification Requirement for Plans and Management Contracts (CC Jan-Feb 94)
• Disclosure of Employment and Severance Contracts (CC Jan-Feb 94)
• Itemizing Prerequisites for the Current Year Only (CC Jan-Feb 94)
• Reporting of Split-Dollar Premiums (CC Jan-Feb 94)
• The Rule 144 Holding Period for Restricted Stock - Staff Issues Troublesome Vesting Letter (CC Jan-Feb 94)
• Staff Issues Favorable 3(a)(10) Letter Covering Warrants (CC Jan-Feb 94)
• Adding Back Forfeited Restricted Stock for Rule 16b-3 Share Counting (CC Jan-Feb 94)