The Corporate Counsel, Vol. XXXII: 2007

November-December 2007[PDF]

• The Rule 144 Amendments—Updating Compliance Procedures (TCC Nov-Dec 2007)
• Some Thoughts on the Coming Shareholder Proposal Season (TCC Nov-Dec 2007)
• Scaled Disclosure—Will "Smaller Reporting Companies" Voluntarily Provide a Truncated CD&A? (TCC Nov-Dec 2007)
• SEC v. Mangan—Bad Law Hopefully Will Lead to Something Good (TCC Nov-Dec 2007)
• Gryphon—The Plot Worsens (TCC Nov-Dec 2007)
• Helpful New OMA Staff Approach Provides Leeway (In Some Cases) for a Non-Current Issuer to Proceed With Cash Merge-Out (TCC Nov-Dec 2007)
• Mandated Annual Meeting—Staff 14a-3 Relief in Works for Delinquent Issuers? (TCC Nov-Dec 2007)
• First Time Around for E-Proxy 2008—Quick Summary (TCC Nov-Dec 2007)
• Applicability to All Issuers of the Staff's 2007 Executive Compensation Disclosure Review Program of 350 Issuers (TCC Nov-Dec 2007)
• The New Rule 144 Amendments—Our Upcoming Video Conference (TCC Nov-Dec 2007)

September-October 2007 [PDF]

• Ten Compensation Disclosure Fixes (TCC Sept-Oct 2007)
• Disclose Performance Target Levels Whenever Possible (TCC Sept-Oct 2007)
• Make Benchmarking Disclosure Meaningful (TCC Sept-Oct 2007)
• Provide the Whole Termination and Change-in-Control Picture (TCC Sept-Oct 2007)
• Maximize the Utility of the Compensation Tables (TCC Sept-Oct 2007)
• Staff Affirms "No-Sale" for Restricted Stock (TCC Sept-Oct 2007)
• Use of S-3ASR instead of S-8 to Register Stock Plan? (TCC Sept-Oct 2007)
• Rule 14a-8 Proof of "Record" Ownership—Staff Says No to Investment Advisor Affirmation (TCC Sept-Oct 2007)
• Filing Form T-1 After S-3 Effectiveness—Don’t Use Form 8-K (TCC Sept-Oct 2007)
• Updating the Exhibit 5 Legality Opinion at Each Shelf Takedown (TCC Sept-Oct 2007)
• California’s Listed Issuers/Securities Exemptions Updated (TCC Sept-Oct 2007)
• Rule 144—Acting in Concert Under a 401(k) Plan (TCC Sept-Oct 2007)

July-August 2007 [PDF]

• Fixing The Rule 144 Proposals (TCC July-August 2007)
• Majority Voting—Uncontested Elections Only? (TCC July-August 2007)
• Section 13 Reporting of Short Positions (TCC July-August 2007)
• Revised 8-K Items 5.02 (and 1.01) (TCC July-August 2007)
• Accessing on Edgar Exhibits That are Incorporated by Reference—No Hyperlinking! (TCC July-August 2007)
• Non-Voting Shares—Proxy/Information Statement Required? (TCC July-August 2007)
• S-K Item 404—Is the Spouse of a Stepchild a Related Person? (TCC July-August 2007)
• More Item 404—Calculating the "Amount Involved" When a Family Member is an Employee of the Issuer (TCC July-August 2007)
• S-K Item 402—Options Assumed In Merger—Which Compensation Tables Do They Go In? (TCC July-August 2007)
• When to Include Post-FYE Deferred Bonus in Non-Qualified Deferred Compensation Table (TCC July-August 2007)
• Not Filing the Proxy Statement Within 120 Days After Yearend—Follow-Up on Delinquent 1934 Act Reports and S-3 Use/Eligibility (TCC July-August 2007)

May-June 2007 [PDF]

• Welcome Aboard, David Lynn (TCC May-June 2007)
• Deep (1933 Act) Thoughts on Google’s TSO Program (TCC May-June 2007)
• The CDI—The Staff’s New Guidance Format (TCC May-June 2007)
• The Coming Internal Control Disclosures by Non-Accelerated Filers (TCC May-June 2007)
• Issuer Private Placement While There is Undisclosed Material Information—Rule 10b-5 Concerns (Waiver?) (TCC May-June 2007)
• Goldman Sachs Belatedly Adds Shareholder Proposal to Annual Meeting (TCC May-June 2007)
• Why So Many Forms 4 Cluttering Edgar? (TCC May-June 2007)
• Internet Proxy Solicitation—State Law Compliance? (TCC May-June 2007)
• S-K Item 403 Follow-Up—Staff Now Says Deceased NEO May Be Excluded Completely From Beneficial Ownership Table (TCC May-June 2007)
• Reporting Standalone Stock Appreciation Rights in the Beneficial Ownership Table—What Number of Shares? (TCC May-June 2007)
• Post-Termination Rule 144 Cutoff for Control Stock—Waiting Period!@#$% (TCC May-June 2007)
• Staff No Longer Allows Adding Shares to Form 144 by Amendment—Ramifications (TCC May-June 2007)
• New Backdating Investigation Numbers (TCC May-June 2007)
• Three 'Must' Conferences—In One! (TCC May-June 2007)

March-April 2007 [PDF]

• Staff Sums Up the Impact of 1934 Act Filing Delinquency on Extant Forms S-3 and S-8—Form Eligibility vs. Ongoing Use (TCC Mar-Apr 2007)
• Calculating the New Change-in-Control Benefit—Spread, Not FAS 123(R) Value (TCC Mar-Apr 2007)
• Currency Fluctuations (TCC Mar-Apr 2007)
• The Pledged-Share Disclosure in the Beneficial Ownership Table (Margin Accounts) (TCC Mar-Apr 2007)
• Grant Timing Policy—Blackout (TCC Mar-Apr 2007)
• Increased Incidence of Auditor Ratifications (TCC Mar-Apr 2007)
• Nasdaq "Harmonizes" Its Independence Definition—Compensation, Not All Payments (TCC Mar-Apr 2007)
• Updating the Entire Amended Item When Filing a Form 10-K/A? (TCC Mar-Apr 2007)
• Practice Tip—Staff Looks At Analysts’ Reports, Etc. (TCC Mar-Apr 2007)
• Shareholder Proposal Update (TCC Mar-Apr 2007)
• Impact of the Staff’s Recent Backdating Restatement Relief on 8-K Item 4.02 Reporting (TCC Mar-Apr 2007)
• Edgar’s New Search Capability (TCC Mar-Apr 2007)
• Staff Posting of Comment Correspondence—Update (TCC Mar-Apr 2007)
• Small Business Advisory Committee Recommendations—What Else is Happening? (TCC Mar-Apr 2007)
• Director Confidentiality—The Forgotten Issue in the H-P Board Saga (TCC Mar-Apr 2007)

January-February 2007 [PDF]

• Some Things to Consider When Implementing Majority Director Voting (TCC Jan-Feb 2007)
• Our Observations/Gloss on the Staff’s Initial Executive Comp Disclosure Interps (TCC Jan-Feb 2007)
• Electronic Proxy Delivery—Voluntary vs. Mandatory (TCC Jan-Feb 2007)
• “I Read Your Summary of New S-K 404 and Still Don’t Quite Understand What to do About Our Annual $50 Million of Transactions with XYZ Corp. (Whose CEO Sits on Our Board).” (TCC Jan-Feb 2007)
• The Prospective Certification Problem—A Solution (TCC Jan-Feb 2007)
• Comp Committee vs. Full Board Approval of Top Executive Compensation (TCC Jan-Feb 2007)
• Practice Tip—Alert to Changes on sec.gov (TCC Jan-Feb 2007)
• The PCAOB’s Coming Internal Control Relief—Partially Available for 2006 Audit! (TCC Jan-Feb 2007)
• Altman Weil Salary Survey (TCC Jan-Feb 2007)