The Corporate Executive, Vol. XV: 2001

November-December 2001 [PDF]

• The IRS Plays Out Its Hand (CE Nov-Dec 2001)
• Advanced Tax Items (CE Nov-Dec 2001)
• More New EITF No. 00-23 Positions (CE Nov-Dec 2001)
• More Charitable Giving Math (CE Nov-Dec 2001)
• ESPP Items (CE Nov-Dec 2001)
• ISO/ESPP Disqualifying Disposition Triggered by Cash-Out Merger (CE Nov-Dec 2001)
• Executive Compensation at Small Cap Companies (CE Nov-Dec 2001)
• Grant Practices at Top 250 (CE Nov-Dec 2001)
• Qualified Retirement Plan Limits Increase (CE Nov-Dec 2001)
• St. Louis Joins Philadelphia In Not Taxing Stock Option Gains (CE Nov-Dec 2001)

September-October 2001 [PDF]

• The EITF No. 00-23 Project—FIN 44 “Clarifications” (CE Sep-Oct 2001)
• Exercise Of Options With Promissory Note—Traps For The Unwary (CE Sep-Oct 2001)
• Repricing (CE Sep-Oct 2001)
• Pooling Accounting Eliminated—Impact On Stock Plans (CE Sep-Oct 2001)
• EITF 00-23 Issues 8–14 (CE Sep-Oct 2001)
• Reload Options In (Accounting) Peril (CE Sep-Oct 2001)
• Getting The Accountant’s Blessing In Writing (CE Sep-Oct 2001)
• Boeing Using SFAS 123 (CE Sep-Oct 2001)
• INTERNATIONAL BODY REOPENS STOCK OPTION ACCOUNTING ISSUE (CE Sep-Oct 2001)
• Stock Tax Withholding—Rule 10b5-1 (CE Sep-Oct 2001)
• 401(k), Etc. Plans—Rule 10b5-1 Follow Up (CE Sep-Oct 2001)
• Non-Compete Forfeiture Provisions—What Companies Are Doing (CE Sep-Oct 2001)
• Termination and Change-in-Control Provisions (CE Sep-Oct 2001)
• Unvested Stock Options Held Not Marital Property (Sometimes) (CE Sep-Oct 2001)
• Proxy Season Savings From Electronic Delivery (CE Sep-Oct 2001)
• Stock Plan Items (CE Sep-Oct 2001)
• Mercer Study Shows Stock Fuels Increase In Director Compensation, Use Of Unrestricted Stock (CE Sep-Oct 2001)
• SEC Emergency Actions Aid Executives (CE Sep-Oct 2001)

May-June 2001 [PDF]

• Using Stock in Lieu of Cash Bonuses in Today’s Market (CE May - Jun 2001)
• Restricted Stock vs Options (CE May - Jun 2001)
• ESPP Items (CE May - Jun 2001)
• Disclosing How Long Plan Shares Expected to Last (CE May - Jun 2001)
• Repricing Follow Up (CE May - Jun 2001)
• IRS Update (CE May - Jun 2001)
• The IRA Beneficiary Designation (CE May - Jun 2001)
• GE’s Puzzling Section 16 Compliance Disclosure (CE May - Jun 2001)

The Corporate Executive, Vol. XV, No. 2: March-April 2001 [PDF]

• Double Jeopardy Section 16 Style (CE Mar - Apr 2001)
• The Option Exchange/Tender Offer Question (CE Mar - Apr 2001)
• The 500 Option Holder 1934 Act Registration Problem (CE Mar - Apr 2001)
• Underwater Options—What Compensation Consultants Are Recommending (CE Mar - Apr 2001)
• Repricing Update (CE Mar - Apr 2001)
• Non-Repricing Update (CE Mar - Apr 2001)
• Stock Option Rescissions (CE Mar - Apr 2001)
• Pledging Company Stock—Disclosure (CE Mar - Apr 2001)
• Write Off Those Worthless Securities (CE Mar - Apr 2001)
• ESPPs in a Down Market (CE Mar - Apr 2001)
• Some Thoughts on the SEC’s Proposed Stock Plan Disclosures (CE Mar - Apr 2001)
• Fred Cook’s Response to Nasdaq’s Shareholder Plan Approval Bulletin (CE Mar - Apr 2001)
• Tax Season Tidbits (CE Mar - Apr 2001)
• Amazon’s Repricing (CE Mar - Apr 2001)
• Share Buyout of Stock Options—New FASB Input (CE Mar - Apr 2001)
• 401(k), etc. Plans and Rule 10b5-1 (CE Mar - Apr 2001)
• California Commissioner of Corporations Adopts Temporary Rule 10b5-1 Conforming Rule (CE Mar - Apr 2001)

January–February 2001 [PDF]

• A Charitable Tale of Woe (CE Jan - Feb 2001)
• Notice 2001-14—IRS Intends to Impose Employment Taxes on ESPP and ISO Exercises (CE Jan - Feb 2001)
• Repricing (CE Jan - Feb 2001)
• Early Exercise Technique—IRS Clarification (CE Jan - Feb 2001)
• Nasdaq Plan Approval Update (CE Jan - Feb 2001)
• Grant Practices at the Top 250 (CE Jan - Feb 2001)
• VerticalNet’s Cryptic Disclosure of CEO’s Hire Terms (CE Jan - Feb 2001)
• Philadelphia Changes Wage Tax to Exclude (Most) Stock Options (CE Jan - Feb 2001)
• Audit Committee Reminder (CE Jan - Feb 2001)
• Qualified Retirement Plan Limits Increase (CE Jan - Feb 2001)