The Corporate Counsel, Vol. XXXI: 2006

November-December 2006 [PDF]

• New S-K Item 404 (New, Not So New) (CC Nov-Dec 2006)
• Majority Vote Bylaws—Delaware Director Resignation Update (CC Nov-Dec 2006)
• NYSE Scraps Last Vestige of Treasury Stock Exemption (CC Nov-Dec 2006)
• Corp Fin to Provide Road Map for Not Restating All Backdating Years (CC Nov-Dec 2006)
• Some Thoughts on Coping With New S-K 402 (CC Nov-Dec 2006)
• The Commission’s Eleventh Hour 402 Amendment—A Can’t Miss Webcast (CC Nov-Dec 2006)

September-October 2006 [PDF]

• The New Compensation Discussion and Analysis (CCSept-Oct 2006)
• Purpose of the CD&A (CCSept-Oct 2006)
• Content of the CD&A (CCSept-Oct 2006)
• A Few CD&A Pointers (CC Sept-Oct 2006)
• Item 407 Compensation Committee Discussion (CC Sept-Oct 2006)
• The Compensation Committee Report (CC Sept-Oct 2006)
• Establish a Process for Drafting the CD&A (CC Sept-Oct 2006)

September-October 2006 Special Supplement [PDF]

• Responsible Corporate Leadership—This Year’s Necessary Compensation Fixes (CC Sept-Oct 2006)
• The Three Fixes to Implement This Year (CC Sept-Oct 2006)
• Why Would a CEO Give Up a Pension—or Ongoing Annual Equity Grants? (CC Sept-Oct 2006)
• Essential Tools: Tally Sheets, Wealth Accumulation Analysis, Internal Pay Equity (CC Sept-Oct 2006)

July-August [PDF]

• To Restate or Not—Law Firm Concurrence in SAB 99 Analysis (CC July-August 2006)
• Risk Factors/Cautionary Language in Form 10-Q Post-1933 Act Reforms—Updating (CC July-August 2006)
• 8-K Reporting of Board Committee Assignments? (CC July-August 2006)
• Board-Elected Director—Proxy Statement Source Disclosure Required (CC July-August 2006)
• Omitting Schedules From a Material Contract Exhibit Filing—Not a Good Idea (CC July-August 2006)
• Voluntary Reporters Can’t Use S-8 (CC July-August 2006)
• S-K Item 512 Undertakings in Form S-8—Effect of 1933 Act Reforms (CC July-August 2006)
• 10-Q Exhibit Filing—Follow-Up (CC July-August 2006)
• A Sea Change in the Works?—NYSE Rule 452 (CC July-August 2006)
• Resurgence of Cumulative Voting? (CC July-August 2006)
• Audit Committee Approval/Oversight of Related Party Transactions (CC July-August 2006)
• XBRL Update (CC July-August 2006)

 May-June 2006 [PDF]

• Option Grant (Back)dating—Is Anything Still Unsaid? (CC May-June 2006)
• Staff Confirms that Exhibit Content is Not Good Disclosure (CC May-June 2006)
• Solicitation of Proxies to Avoid Information Statement 20-Business Day Wait (CC May-June 2006)
• Registration of Separate Plan Interests—Plan’s 8-K Item 4.01 Report of Change of Auditor If Issuer Isn’t Also Changing (CC May-June 2006)
• S-3 Eligibility Waiver Requests (CC May-June 2006)
• 8-K Due Date When Event Occurs on Weekend/Holiday? (CC May-June 2006)
• Using Rule 12b-25 Habitually to Gain 15 Days to File 10-K (CC May-June 2006)
• TIM Going PDF (CC May-June 2006)
• Nasdaq as a National Securities Exchange, A Non-Event?—Some Ramifications for Nasdaq Issuers (CC May-June 2006)
• Small Business Advisory Committee’s Final Report—Salvaging Some of its Recommendations (CC May-June 2006)
• More on the Staff’s Publication of Comment Correspondence (CC May-June 2006)
• Larry Bickford (CC May-June 2006)
• 3rd Annual Executive Compensation Conference (CC May-June 2006)
• 14th Annual NASPP Annual Conference (CC May-June 2006)
• Implementing the SEC’s New Executive Compensation Disclosures: What You Need to Do Now! (CC May-June 2006)

March-April 2006 [PDF]

• Timing Option Grants—Problems? (CC March-April 2006)
• Would Cumulative Voting Obviate the Need for Majority Director Voting? (CC March-April 2006)
• Director’s Tender of Resignation—8-K Item 5.02(b) Follow-Up (CC March-April 2006)
• S-3 and S-3ASR Offerings—Incorporating 10-K, Part III Information Prior to the Proxy Filing (CC March-April 2006)
• June 30, 2005 Float Alert—Exiting Accelerated Filer Status for the Current 10-K/Sox §404 (CC March-April 2006)
• Audit Engagement Letter—Recent Development (CC March-April 2006)
• 8-K 1.01 to 5.02(e)—Meet the New Boss, Same as the Old Boss (CC March-April 2006)
• Nasdaq SmallCap Securities May Become "Covered Securities" (CC March-April 2006)
• Annual Salary Survey (CC March-April 2006)

January-February 2006 [PDF]

• The SEC"s Proxy Proposals—Comments and Critical Fixes (CC Jan-Feb 2006)
• The CD&A: Tremendous Potential If… (CC Jan-Feb 2006)
• A Happy Marriage: Providing a Clear Framework With Principles-Based (CC Jan-Feb 2006)
• Filed vs. Furnished (CC Jan-Feb 2006)
• A Report of the Compensation Committee? Or the Company? (CC Jan-Feb 2006)
• More Hand-Wringing and Ratcheting? (CC Jan-Feb 2006)
• More to Come (CC Jan-Feb 2006)
• A Heads Up (CC Jan-Feb 2006)