The Corporate Executive, Vol. XVII: 2003

November-December 2003 [PDF]

• The RSU Phenomenon (CE Nov-Dec 2003)
• FASB’s Modified Prospective Mandate—Whither FAS 148’s Three Transition Alternatives? (CE Nov-Dec 2003)
• How Income Tax Savings Reduce FAS 123 Charges (CE Nov-Dec 2003)
• The ISO Proposed Regs—It May Not Be Too Late to Submit Comments to IRS (CE Nov-Dec 2003)
• Deferral of Stock Option Gains—Confusion (CE Nov-Dec 2003)
• What of ESPPs Under FAS 123? (CE Nov-Dec 2003)
• Cashless Exercise Update (CE Nov-Dec 2003)

September-October 2003 [PDF]

• Our Preliminary Take on Microsoft
• The New ISO Proposed Regs—A Further Intrusion on Evergreen Plans, and Omnibus Plans
• Stock-for-Stock Exercises—For NQSOs, Only the Swap is Tax-Free
• Avoiding Variable Accounting (and More) by Switching to FAS 123 Before or After an Immediate Option Exchange/Repricing
• What Amazon Did (and Didn’t Do) After its 2001 Repricing–And Why?
• A Governance Practices Survey

May-June 2003 [PDF]

• Repricing 2003—Shareholder Approval (CE May-June 2003)
• Reverse Six and One (CE May-June 2003)
• “We Got a Demand Letter From One of the Section 16 Plaintiff’s Attorneys Three Days After the Trade” (CE May-June 2003)
• Intel’s Proxy Statement (CE May-June 2003)
• More on the CGQ A Shareholder Proposal to Expense Stock Option Grants to Senior Executives (CE May-June 2003)
• Final Four Still in Consulting Business (CE May-June 2003)
• Favorable IRS Field Directive on Timing of Tax Withholding Deposits for Same-Day-Sale Exercises (CE May-June 2003)
• Employment Taxes and 83(b) Elections—Follow Up (CE May-June 2003)
• ESPP Qualifying Dispositions—A Correction (CE May-June 2003)
• Social Security Administration—Follow Up on Post-Retirement Stock Option Income (CE May-June 2003)
• TIAA-CREF’s Opposition to a Constituent’s Proposal for Disclosure of its Proxy Voting Record (CE May-June 2003)
• May NASPP QuickSurvey Results (CE May-June 2003)

March-April 2003 [PDF]

• Your First Stock Plan Disclosure Table, Footnotes and Narrative (CE March-April 2003)
• Restatement: A Coming Tale of Woe? (CE March-April 2003)
• FAS 123 Strategies (CE March-April 2003)
• Update of Bob Misner’s Tax Update (CE March-April 2003)
• Stock Options/Restricted Stock Tidbits (CE March-April 2003)
• More ESPP Tidbits (CE March-April 2003)

January-February 2003 [PDF]

• IRS Update (CE Jan-Feb 2003)

• Dispensing with Form 1099-B on Cashless Exercises (CE Jan-Feb 2003)
• Withholding and Payment of Payroll Taxes on Cashless Exercises (CE Jan-Feb 2003)
• New ISO Regs Coming, Finally (CE Jan-Feb 2003)
• Caution About §83(b) Elections (CE Jan-Feb 2003)
• Tracking ESPP QDs (CE Jan-Feb 2003)
• Divorce Update—Getting Messier (CE Jan-Feb 2003)
• Split-Dollar Insurance (CE Jan-Feb 2003)
• IRS Auditing Sale of Stock Options Technique (CE Jan-Feb 2003)
• The IRS Business Plan (CE Jan-Feb 2003)
• Obtaining Shareholder Approval of Stock Plans—What Institutions Want (CE Jan-Feb 2003)
• Short-Swing Profit Rule—Double Trouble (CE Jan-Feb 2003)
• Section 16 Filing 24/7; Why Not? (CE Jan-Feb 2003)
• Maximizing Form 4 Preparation Time by Using the Previous Day’s Closing Price (CE Jan-Feb 2003)
• Post-Acquisition Section 16 Filings—The Need for Further Assurances (CE Jan-Feb 2003)
• More Thoughts on (the Coming) Life Under FAS 123 (CE Jan-Feb 2003)
• Whither ESPPs Under 123? (CE Jan-Feb 2003)
• The Future of Reloads (CE Jan-Feb 2003)
• Premium Price Options and Discounted Options (CE Jan-Feb 2003)
• More Restricted Stock Ideas (CE Jan-Feb 2003)
• Stock Tax Withholding for the Full Amount! (CE Jan-Feb 2003)
• Reversal of 123 Charges (CE Jan-Feb 2003)