The Corporate Executive, Vol. XVIII: 2004

November-December 2004 [PDF]

• Staff FAQs Confirm (In)applicability of New 8-K Four-Day Reporting to Most Executive Compensation Events (CE Nov-Dec 2004)
• JOBS’ Impact (!@#$%) on Equity Compensation (CE Nov-Dec 2004)
• Would Immaculate Exercise of a Stock Option Solve the SAR Problem? Swap Exercise? (CE Nov-Dec 2004)
• More on the Corporate Aircraft Perk—Non-Deductible Compensation (CE Nov-Dec 2004)
• Director Independence—Follow Up (CE Nov-Dec 2004)

September-October 2004 [PDF]

• Pre-IPO Section 16 Reporting Trap (CE Sept-Oct 2004)
• New 8-K Reporting of Executive Compensation Arrangements (CE Sept-Oct 2004)
• The FAS 123 Project—Update and Some Thoughts (CE Sept-Oct 2004)
• Stock SARs—Maybe Not So Fast (CE Sept-Oct 2004)
• Google’s Bobbles (CE Sept-Oct 2004)
• More on the Corporate Aircraft Perk—Fares (CE Sept-Oct 2004)
• ISO Regulations Finalized (CE Sept-Oct 2004)

May-June 2004 [PDF]

• Comp Committees—The Audit Committee/Auditor Analogy (CE May-June 2004)
• Changes in the Consultant’s Role (CE May-June 2004)
• The Audit Committee/Auditor Model (CE May-June 2004)
• More CCR Ideas—The Bottomline (CE May-June 2004)
• Setting Director Compensation (CE May-June 2004)
• May is Annual Meeting Time—Meeting Triggers New SRO Certification (CE May-June 2004)
• Nasdaq Compliance Certification Due Immediately After Annual Meeting—Fax It (CE May-June 2004)
• Highlights of Microsoft’s Tax Ruling (CE May-June 2004)
• The ISO Proposed Regs—Good News (CE May-June 2004)
• A Few Observations/Thoughts on the Amended FAS 123 Exposure Draft (CE May-June 2004)
• More Proforma/Non-GAAP Disclosures (CE May-June 2004)
• Staff Blesses Re-publication of Prior Years’ Audit By Unregistered Auditor (CE May-June 2004)
• Non-Audit Services by Big Four—Media Misimpression (CE May-June 2004)
• More Restricted Stock vs. Stock Options (CE May-June 2004)
• Upcoming Webcasts: Real-Time Disclosure and 10b5-1 Plans (CE May-June 2004)

March-April 2004

• IBM's Premium-Priced Options (CE March-April 2004)
• The Stock Plan Disclosure Table—The Staff’s Response (Finally) to ABA is Boring But Clarifies a Few Practices
• 000s in the Table and Elsewhere in the Proxy Statement (CE March-April 2004)
• The Deferred Compensation Growth Factor Disclosure Gap—Time for Action (CE March-April 2004)
• Good Disclosure (CE March-April 2004)
• Shareholders Challenging Net Counting Disclosure—Litigation (CE March-April 2004)
• Urging Companies to Disclose Current Grant Practices in Proxy Statement (CE March-April 2004)
• Restricted Stock/Units vs. Stock Options (CE March-April 2004)
• The Company’s Cash Flow Impact (CE March-April 2004)
• The FLSA Overtime Pay Calculation (CE March-April 2004)
• SRO Plan Approval Update (CE March-April 2004)
• Annual Cook Equity Compensation Survey Shows What the Top 250 Are Granting (CE March-April 2004)
• What Performance Shares Are (CE March-April 2004)
• Where ESPPs May Be Headed (CE March-April 2004)
• Other ESPP Tidbits (CE March-April 2004)
• Cashless Stock Option Exercises—Crediting Payment Before DWAC (CE March-April 2004)
• Our Crucial Web Resources: What’s New and Practical! (CE March-April 2004)

January-February 2004 [PDF]

• Second Thoughts on Performance-Vesting Restricted Stock and Stock Options (CE Jan-Feb 2004)
• A Perceived Need for More Shares (CE Jan-Feb 2004)
• Section 16 Reporting Trap (CE Jan-Feb 2004)
• When FAS 123 Becomes Mandatory, What Happens to Performance-Vesting Restricted Stock or Options Granted Pre-123? (CE Jan-Feb 2004)
• The S-K Item 201(d) Table—Thoughts on the Upcoming Second Go-Round (CE Jan-Feb 2004)
• Director Independence—Different Criteria for Different Committees (CE Jan-Feb 2004)
• Some ISS/CGQ Fallout (CE Jan-Feb 2004)
• The Changing Role of the Compensation Consultant (CE Jan-Feb 2004)
• Restricted Stock/RSUs vs. Stock Options—Different Perception of Stock Tax Withholding (CE Jan-Feb 2004)
• Repricing Update (CE Jan-Feb 2004)
• The Roles of FASB and the PCAOB (CE Jan-Feb 2004)
• Follow-Up Items (CE Jan-Feb 2004)
• SOX Section 402/Cashless Exercises—Upcoming Webcast (CE Jan-Feb 2004)