The Corporate Counsel, Vol. XXIX: 2004

November - December 2004 [PDF]

• The Road From Disclosure Integration to Current Disclosure to Immediate Effectiveness (CC Nov-Dec 2004)
• The New Issuer Demographic (CC Nov-Dec 2004)
• The Upcoming Compensation Committee Report (CC Nov-Dec 2004)
• Disclosure of Director Perks (CC Nov-Dec 2004)
• Gross-Up Follow Up (CC Nov-Dec 2004)
• Executive Reimbursement of Perk Cost (CC Nov-Dec 2004)
• The Upcoming Audit, Etc. Fees Disclosure— The Costs of the Internal Control Audit (and Internal Controls) (CC Nov-Dec 2004)
• BellSouth's Proxy "Supplement" (Not) (CC Nov-Dec 2004)
• The April 30 (May 2), 2005 Internal Control Audit Deadline—Deferring Proxy Statements? (CC Nov-Dec 2004)
• Staff Weighs In On Applicability of 8-K Item 1.01 to Setting of Executive Salaries, Etc. (CC Nov-Dec 2004)
• Granting Options When Favorable Information Is Undisclosed—Thoughts (CC Nov-Dec 2004)

September - October 2004 [PDF]

• The Road From Disclosure Integration to Current Disclosure to Immediate Effectiveness: Step Eight (CC Sept-Oct 2004)
• Step Nine: Directors Must Take Charge and Reassess, Modify, and Even Roll Back, Years of Built-In Excesses (CC Sept-Oct 2004)
• Step Ten: And So Many Other Things To Address (CC Sept-Oct 2004)
• Step Eleven: The Art of Minute-Taking — The Plaintiffs’ Bar is Watching (CC Sept-Oct 2004)
• Step Twelve: The Importance of Your Proxy Disclosures — and the Need to Go Beyond S-K (CC Sept-Oct 2004)
• New Developments (CC Sept-Oct 2004)

July-August 2004 [PDF]

• Filing vs. Furnishing—The Dialogue Continues (CC July-Aug 2004)
• Why So Many 8-K Item 9 Furnishings? (CC July-Aug 2004)
• The Trend Away From Standalone Risk Factors, to MD&A-Type Coverage (e.g., Known Trends) (CC July-Aug 2004)
• Status of SEC Forms and Rules on SEC Website (CC July-Aug 2004)
• Comp Committee Members: Will Our Directors Who are Independent Under Our SRO’s Rules Be Non-Employee/Outside Directors? (CC July-Aug 2004)
• Tax Gross-Up Under Broad-Based Relocation Plan Not Disclosable in SCT (CC July-Aug 2004)
• Personal Use of Company Airplane—Follow-Up (CC July-Aug 2004)
• Broker Non-Votes Do Not Adversely Affect Chance for Success of NYSE Shareholder Proposals (CC July-Aug 2004)
• A Subtle Change in the Audit Report (CC July-Aug 2004)
• Must Shares Sold Under Rule 144(k) Within Three Months Be Counted Against the Volume Limit? (CC July-Aug 2004)
• Naming Selling Shareholders (CC July-Aug 2004)
• FOIAing Staff Review Correspondence/Rule 83 Follow-Up—The Staff Steps In (CC July-Aug 2004)
• Reg A Overhaul? (CC July-Aug 2004)
• The Audit Letter Listserv—Don’t Miss Out (CC July-Aug 2004)

May-June 2004 [PDF]

• The New Compensation Committee Responsibilities A Roadmap For Meeting The New Standards And Avoiding Personal Liability (CC May-June 2004)
• Personal $ Liability—There is No D&O Insurance or Indemnification Available (CC May-June 2004)
• What Now Is Expected of Compensation Committee Members (CC May-June 2004)
• Step One: True Independence—When a Director’s Pocketbook and Reputation are "On The Line" (CC May-June 2004)
• Step Two: The Role of the Compensation Consultant—The Need to Tell It Like It Is—And Like It Should Be (CC May-June 2004)
• Step Three: Calculate—and Tally Up—Each Component of Executive Compensation (CC May-June 2004)
• Step Four: Deferred Compensation—Problems with Annual "Interest" and Total Accumulated Amounts (CC May-June 2004)
• Step Five: SERPs— A Four Letter Acronym? (CC May-June 2004)
• Step Six: Perks—Trouble Is Brewing on Multiple Fronts (CC May-June 2004)
• Step Seven: Overlooked Severance and Termination Payouts (CC May-June 2004)
• The Remaining Five Steps (CC May-June 2004)
• Advancing The Ball (CC May-June 2004)

March-April 2004 [PDF]

• Help in Responding to Non-Compliant Audit Letter Requests (CC March-April 2004)
• Attorney-Client Privilege (CC March-April 2004)
• Rogue Auditor Practices (CC March-April 2004)
• Terms Used to Describe Loss Contingencies (CC March-April 2004)
• The Help—A New Internet Listserv, with More Coming (CC March-April 2004)
• The Current Report on Form 8-K Becoming More Current (CC March-April 2004)
• Entry Into a Material "Definitive" Agreement (or Material Amendment or Termination)—Items 1.01-1.02 (CC March-April 2004)
• NEO Compensation Agreements—Maybe a Watershed Reporting Requirement (CC March-April 2004)
• The Old Item 2/New Item 2.01 Consummation of Acquisition or Disposition—Interplay With Item 1.01 (CC March-April 2004)
• MONY Litigation—What’s Up with the Staff’s Book of Unpublished Telephone Interpretations! (CC March-April 2004)
• Transparency of Regulatory Guidance (CC March-April 2004)
• Staff No Longer Allows Amending Form 144 to Take Advantage of Prior Volume Limits (CC March-April 2004)
• Ratification of Auditors—Incidence Trending Up (CC March-April 2004)
• The New Tabular Disclosure of Equity Buybacks in the March 10-Q—Questions (CC March-April 2004)
• Re-Visiting Accelerated Filer Status? (CC March-April 2004)

January-February 2004 [PDF]

• First Microsoft, Then Goldman Sachs-A Little 1933 Act Metaphysics Music, Please (CC Jan-Feb 2004)
• Are Rule 144(k) Shares "Restricted Securities"? Does it Matter? (CC Jan-Feb 2004)
• NYSE Vote Counting Position-Impact on Proxy Disclosure? (CC Jan-Feb 2004)
• Appending the Stock Plan to the Proxy Statement (CC Jan-Feb 2004)
• No Option Grants Table if No Option Grants (CC Jan-Feb 2004)
• Director Independence-Additional Criteria (CC Jan-Feb 2004)
• More on Perks Disclosure of Personal Use of Company Aircraft (CC Jan-Feb 2004)
• Stacking The Board with Audit Committee-Eligible Directors (CC Jan-Feb 2004)
• The S-K Item 201(d) Table (CC Jan-Feb 2004)
• Alan Kailer's Executive Compensation Disclosure Bible-Annual Update (CC Jan-Feb 2004)
• Being an Accelerated Filer: Do Issuers Near the $75 Million Float Level Have Wiggle Room This Year? (CC Jan-Feb 2004)
• The Section 302 Certification-Staff Reminds That Qualifications Not Allowed (CC Jan-Feb 2004)
• The Audit Letter-Staff Starting To Attack FAS 5 (CC Jan-Feb 2004)
• Update on the SRO Shareholder Plan Approval Rules (CC Jan-Feb 2004)
• FYI-The Three Other SRO Approval Requirements: Two 20% Rules and Change of Control (CC Jan-Feb 2004)
• Nasdaq's "Certification" Requirements (CC Jan-Feb 2004)
• Updated Versions of the New SRO Governance Rules Now Available on the SRO Websites (CC Jan-Feb 2004)
• Upcoming Termination of Grace Period for Contractual Services By the Independent Auditor (CC Jan-Feb 2004)