The Corporate Counsel, Vol. XXVIII: 2003

November-December 2003 [PDF]

• The Form 10-K and Annual Proxy Statement—What's New This Year (CC Nov-Dec 2003)
• The following are not in effect for the 12-31-03 Form 10-K (CC Nov-Dec 2003)
• New SEC Requirements for the Annual Proxy Statement (CC Nov-Dec 2003)
• New SRO Requirements for the Annual Proxy Statement (CC Nov-Dec 2003)
• SRO Standalone 10-K Requirements (CC Nov-Dec 2003)
• More SRO Items (CC Nov-Dec 2003)
• Highlights Of The NYSE Shareholder Approval FAQs (CC Nov-Dec 2003)
• The SRO Requirement for Board Ratification of Comp Committee Action-Section 162(m) (CC Nov-Dec 2003)
• Corp Fin Update (CC Nov-Dec 2003)
• Effect on Form S-3/S-8 of  "Furnishing" Earnings Release on Form 8-K (CC Nov-Dec 2003)
• New Developments (CC Nov-Dec 2003)
• Affiliates' Stock—To Legend or Not to Legend (CC Nov-Dec 2003)

September-October 2003 [PDF]

• The New NYSE/Nasdaq Stock Plan Approval Rules—MUQs and Other Thoughts (CC Sept-Oct 2003)

• Treasury Stock Plans (CC Sept-Oct 2003)
• Evergreen Plans (CC Sept-Oct 2003)
• Understanding the M&A Exemption (NYSE)/Exception (Nasdaq) (CC Sept-Oct 2003)
• Equity-Based Deferred Compensation Plans (CC Sept-Oct 2003)
• Enforcement Division Looking Into Disclosure of Perks and Severance Arrangements (CC Sept-Oct 2003)
• More Enforcement Developments (CC Sept-Oct 2003)
• Shareholders Challenge SBC's Compensation Committee Report (CC Sept-Oct 2003)
• Disclosure of Effectiveness of Disclosure Controls and Procedures (CC Sept-Oct 2003)
• Exhibit 5 Opinion—Resale Offerings (CC Sept-Oct 2003)
• Reg G/8-K Item 12—Avoiding Second 8-K by Furnishing Earnings Release "Prior To" Conference Call (CC Sept-Oct 2003)
• S-K Item 701 (CC Sept-Oct 2003)
• Attorney Reporting Up—Sample Law Firm/Department Compliance Policies (CC Sept-Oct 2003)

July-August 2003 [PDF]

• Defrocking the SEC's Non-GAAP Requirements (CC July-August 2003)

• The Three Requirements (CC July-August 2003)
• Form 8-K Item 12 Issues (CC July-August 2003)
• Reg G/Item 10 Issues (CC July-August 2003)
• Reg G—Public Disclosure Issues (CC July-August 2003)
• Per-Share Cash Flow FFO, EBITDA, Etc. Information (CC July-August 2003)
• Exception from Reg G/Item 10 for Proposed Business Combinations (CC July-August 2003)
• Comfort from Accountants on Reg G/Item 10 Compliance? (CC July-August 2003)
• Be Prepared to Justify Use of Non-GAAP Financial Measures (CC July-August 2003)
• Microsoft Update—Bankers Soliciting Other Issuers (CC July-August 2003)
• SEC Discussions—Monetizing Employee Stock Options (CC July-August 2003)
• Restricted Stock: It's Not How, But How Much (CC July-August 2003)
• Ratio of Restricted Stock to Options (CC July-August 2003)
• The Two Phases of the SEC's Ballot Access Program (CC July-August 2003)

May-June 2003 [PDF]

• New Staff Input on the S-K Item 201(d) Stock Plan Disclosure Table (CC May-June 2003)

• Is the CGO an Executive Officer-What about the General Counsel? (CC May-June 2003)
• To QLCC or Not? (CC May-June 2003)
• Failure to Furnish Doesn't Affect S-3 Eligibility (CC May-June 2003)
• 11-K/906 Certification-Follow Up (CC May-June 2003)
• Apria Healthcare Gets Out Ahead on Access to Ballot for Election of Directors (CC May-June 2003)
• Intel's MD&A PSLRA Disclaimer (CC May-June 2003)
• 10-K Table of Contents Practice (CC May-June 2003)
• California, Too, Weighs In On Independent Directors (CC May-June 2003)
• Registration Statement Exhibit 5 Opinion-S-8 Covering Treasury Stock Plan (CC May-June 2003)
• Disclosing Unregistered Sales Under S-K Item 701 (CC May-June 2003)
• New Procedures for Submitting Accounting Inquiries to the Staff (CC May-June 2003)
• Disclosure of Salary of NEO's Family Members-Follow Up (CC May-June 2003)
• Summary Compensation Table Disclosure-When to Include a Multi-Year Bonus (CC May-June 2003)
• Including Post-NEO Compensation in SCT (CC May-June 2003)
• Repricing Disclosures Triggered Where Non-NEO Participant Becomes NEO in Year Replacement Options Granted (CC May-June 2003)
• SEC Fees Going Up This Time-Planning Opportunity (CC May-June 2003)
• State Rule 701 Exemptions (or Equivalent)-29 and Counting (CC May-June 2003)
• Rule 701 Opinions-Follow Up (CC May-June 2003)
• More NSM(AN)IA (CC May-June 2003)
• More DOJ Gloss on the Section 906 Certification and Other Aspects of the Corporate Fraud Accountability Act of 2002 (CC May-June 2003)

March-April 2003 [PDF]

• SRO Governance Proposals' Committee Delegation—Federal “SRO Law” vs. State Corporation Law? (CC March-April 2003)

• Other Items of Interest in the SRO Proposals (CC March-April 2003)
• Section 906 Certification of Form 11-K? (CC March-April 2003)
• Filing By Furnishing—Some Ramifications (CC March-April 2003)
• Including Phantom Stock in the Beneficial Ownership Table (CC March-April 2003)
• The Shrinking Period Between the Earnings Release and 10-Q Filing (CC March-April 2003)
• Staff Review of 10-Ks—Is There a Way to Get Reviewed if You Want? (CC March-April 2003)
• Elimination of Discretionary Broker Voting on Stock Plans Coming Soon (CC March-April 2003)
• Loan Forgiveness—The “R” Word (CC March-April 2003)
• Section 16 Practice Alert(s) (CC March-April 2003)
• Application of Rule 144 to Transactions In Security Futures (CC March-April 2003)
• California's Expanded Annual Disclosure Filing with the Secretary of State (CC March-April 2003)
• The New Uniform Securities Act (CC March-April 2003)

January-February 2003 [PDF]

• Impact of Coming Changes on the Current 10-K and Proxy Statement (CC Jan-Feb 2003)
• MD&A (CC Jan-Feb 2003)
• Voluntary Early Compliance With Non-MD&A Requirements (CC Jan-Feb 2003)
• One Impact of the New Website Posting of 1934 Act Reports-A Repository for Exhibits (CC Jan-Feb 2003)
• Voluntary Early Compliance With Anticipated SRO Requirements (CC Jan-Feb 2003)
• Using the Audit, Etc. Fee Disclosure Changes Now? (CC Jan-Feb 2003)
• Shareholder Ratification of Auditor-Changes? (CC Jan-Feb 2003)
• Chronological Order in the SCT?? (CC Jan-Feb 2003)
• Related-Party Transaction Disclosure Ratchets Up (CC Jan-Feb 2003)
• Perquisites (CC Jan-Feb 2003)
• Adjourning the Annual Meeting-Discretionary Proxy Authority Not Sufficient (CC Jan-Feb 2003)
• Loan Forgiveness under Section 402 (CC Jan-Feb 2003)
• The NASPP's New Cashless Exercise/Same-Day-Sale Survey (CC Jan-Feb 2003)
• SRO Shareholder Plan Approval Changes-Still Pending But Questions Already (CC Jan-Feb 2003)
• Blackout Periods-Department of Labor Gives Half a Loaf on Notice Requirement (CC Jan-Feb 2003)
• Shareholder Proposals-Staff Update on Current Season (CC Jan-Feb 2003)
• A Tip for Searching Recent SEC Proposing and Adopting Releases (CC Jan-Feb 2003)
• Comments by E-mail or Hard Copy, Not Both (CC Jan-Feb 2003)