The Corporate Counsel, Vol. XXVII: 2002

November-December 2002 [PDF]

• MD&A Tips (CC Nov-Dec 2002)
• Confusion Over New 10-K Disclosure Regarding Posting of 1934 Act Reports on Company Website (CC Nov-Dec 2002)
• CEO/CFO Certifications—Update (CC Nov-Dec 2002)
• Tweaking Prior Years’ Financial Statements Audited by Arthur Andersen (CC Nov-Dec 2002)
• The Staff’s Screening of Fortune 500 Issuers (CC Nov-Dec 2002)
• Revise the D&O Questionnaire Now, or Wait? — Addressing the Coming Financial Expert and SRO Director Independence Requirements (CC Nov-Dec 2002)
• The Audit Committee Report—Duties vs. Exculpation (CC Nov-Dec 2002)
• Hyperlinked Table of Contents (CC Nov-Dec 2002)
• Disclosing How Director Nominees Were Chosen—Getting Out Ahead of Regulations/Requirements (CC Nov-Dec 2002)
• Shareholder Proposals—The Ordinary Business Exclusion (CC Nov-Dec 2002)
• Electronic Filing of Section 16 Reports (CC Nov-Dec 2002)
• 8-K Proposal(s) Status (CC Nov-Dec 2002)
• Pro Forma Earnings Per Share—Going, Going . . . (CC Nov-Dec 2002)
• The Section 306(b) Notice Requirement for Pension Fund Blackouts-DOL to Determine Whether Triggered by Insider Trading Policy Blackouts (CC Nov-Dec 2002)

September-October 2002 [PDF]

• Cashless Option Exercises—The Pendulum Swings? (CC Sept-Oct 2002)

• The Section 906 CEO/CFO Certifications—Developing Practices (CC Sept-Oct 2002)
• The Proposed Sarbanes-Oxley Code of Ethics Disclosure—Waivers (CC Sept-Oct 2002)
• Shareholder Proposals—Please Don’t Eliminate the Ordinary Business Exclusion (CC Sept-Oct 2002)
• The Coming SRO Shareholder Approval Rule Changes—Plan Amendments (CC Sept-Oct 2002)
• Section 16 SOX Fallout (CC Sept-Oct 2002)
• Hedges and Pledges—Transparency (CC Sept-Oct 2002)
• Selling Rule 701 Stock—Broker Procedures (CC Sept-Oct 2002)
• Nasdaq Restricts Two-Step Stock Issuances Under 20% Rule (CC Sept-Oct 2002)
• Dot.com Bankruptcies—Assignment for the Benefit of Creditors (CC Sept-Oct 2002)
• NASD Review of Shelf Registration—Follow-Up (CC Sept-Oct 2002)
• 1933 Act Metaphysics/Registration of Exercise of Privately Issued Warrants—Follow-Up (CC Sept-Oct 2002)

July-August 2002 [PDF]

• Form 4 Due in Two Business Days—Effect on Form 8-K Item 10 Proposal? (CC July-August 2002)
  The CEO/CFO Certification Mess (CC July-August 2002)
  Don’t Amend Those Insider Loans (CC July-August 2002)
• Tidbits From/Thoughts On the 8-K Expansion/Acceleration and MD&A Proposing Releases (CC July-August 2002)
• 1933 Act Metaphysics: Registering Shares Issuable Upon Exercise of Privately Placed Warrants—Just Register (and Resell) the Warrants, Dummy (CC July-August 2002)
• 500 Optionholder Update—Pre-March 2001 Disclosure Requirements Still Available (CC July-August 2002)
• Rule 701—Limit Lore (CC July-August 2002)
• Shelf Registration Tips (CC July-August 2002)
• Rule 144—Tacking By Donees (CC July-August 2002)
• Representations and Warranties Insurance (CC July-August 2002)

May-June 2002 [PDF]

• An Alternative to Proposed New Item 10 of Form 8-K: Change Form 144 Instead (CC May-June 2002)

• An Expanded Duty to Disclose in SEC Reports? (CC May-June 2002) )
• Status of the 10-K/10-Q Accelerated Filing Proposal (CC May-June 2002)
• Shareholder Proposal Update-TIAA-CREF's Assault on Non-Approved Equity Plans (CC May-June 2002)
• The Abstentions and Broker Non-Votes Disclosure-Avoiding Boilerplate (CC May-June 2002)
• The Audit Committee-Additions to the Agenda/Checklist (CC May-June 2002)
• Authority of Officer to Amend Stock Options (CC May-June 2002)
• The Staff’s FOIA Fix (CC May-June 2002)
• Section 16 Items (CC May-June 2002)
• 10-Q/10-K Reporting of Section 16(b) Litigation (CC May-June 2002)
• The New Stock Plan Disclosures—Staff Response to ABA Request Letter Imminent (CC May-June 2002)

March-April 2002 [PDF]

• Preparing the New Equity Compensation Plan Information Table (CC March-April 2002)
• The May 10-Q—Updating the 10-K MD&A (and Risk Factors) (CC March-April 2002)
• Change of Accountants—S-K Item 304 Disclosure (CC March-April 2002)
• Four Commission Proposals to Implement February 13 Agenda (CC March-April 2002)
• 10-K Follow-Up—S-3 Incorporation of Risk Factors; Takedowns When Part III Disclosures Pending (CC March-April 2002)
• Audit Committee Oversight of Related-Party Transactions—SRO Requirements (CC March-April 2002)
• Annual Meeting Items (CC March-April 2002)
• Issuer Review of Draft Analyst Reports—FD Turnabout (CC March-April 2002)
• Rule 10b5-1 Plans—Disclosure Proposal (CC March-April 2002)
• An Abuse of FOIA? (CC March-April 2002)
• Proposed Expansion of California’s Rule 701 Exemption De-Railed by Commissioner (CC March-April 2002)
• Our Web Site Survey (CC March-April 2002)

January-February 2002 [PDF]

• Thoughts on This Year’s MD&A (and Other Ways to Enhance Financial Credibility) (CC Jan-Feb 2002)
• Related-Party Transactions—Don’t Overlook FAS 57 (CC Jan-Feb 2002)
• Staff Review of 1934 Act Reports Last Year (CC Jan-Feb 2002)
• Why Most Issuers Now Include Risk Factors (in Item 1 of Form 10-K, or in the MD&A) (CC Jan-Feb 2002)
• Include Part III with Form 10-K Filing—or Defer Shelf Takedown (CC Jan-Feb 2002)
• Bankruptcy Relief from 1934 Act Reporting (CC Jan-Feb 2002)
• Staff Probing Segment Reporting (CC Jan-Feb 2002)
• 10-K Review by Outside Counsel—Not So Fast (More Enron Fallout) (CC Jan-Feb 2002)
• Voting “Against” Directors—Follow-up (CC Jan-Feb 2002)
• Item 405 Disclosure Where No Delinquency (CC Jan-Feb 2002)
• The Non-Audit Fees Proxy Disclosure (CC Jan-Feb 2002)
• The New Stock Plan Disclosure Rules—Clarifications (CC Jan-Feb 2002)
• Stock Option Exchange Offers—Practice Tips (CC Jan-Feb 2002)
• California Commissioner Revives Project to Change Its Stock Plan Rules (CC Jan-Feb 2002)
• Rule 10b5-1 Thoughts (CC Jan-Feb 2002)
• More 500-Optionholder Staff Letters, One Blessing Transferable Options (CC Jan-Feb 2002)
• Accelerated Reporting of Insider Transactions (CC Jan-Feb 2002)
• David Becker’s Resignation—Deep Thoughts (CC Jan-Feb 2002)
• Corporate Law Department Salary Survey (CC Jan-Feb 2002)
• 2002 Survey Of Corporate Law Department Salaries Changes In Median Total Compensation By Size Of Department (February 2002) (CC Jan-Feb 2002)