The Corporate Executive, Vol. XIX: 2005

November-December 2005 [PDF]

• Accelerating Vesting of Underwater Options in Anticipation of FAS 123(R)— It's Now or Never (CE Nov-Dec 2005)
• Accounting for the Tax Effects of Post-123(R) Exercise of Pre-123(R) Options (CE Nov-Dec 2005)
• SSARs—A Glitch? (CE Nov-Dec 2005)
• Restricted Stock/RSU Update (CE Nov-Dec 2005)
• ESPPs and ISOs—January 31 Deadline Reminder (CE Nov-Dec 2005)

September-October 2005 [PDF]

• Getting Ready for FAS 123(R)—Part 3 (CE Sept-Oct 2005)
• Capped Options/SARs—The Details (CE Sept-Oct 2005)
• Accounting for Acceleration of Vesting upon Retirement—Staff Input (CE Sept-Oct 2005)
• Rule 10b5-1 Sales Plans—What Executives (and Companies) are Doing (CE Sept-Oct 2005)

May-June 2005 [PDF]

• Getting Ready for Life under FAS 123(R)–Part II (CE May-June 2005)
• ESPPs under Mandatory Expensing (CE May-June 2005)
• ISO Pros and Cons Update (CE May-June 2005)
• Effect of ISO and ESPP DD Gain on Tax Withholding Requirement for "Supplemental Payments" (CE May-June 2005)
• Accounting for Acceleration of Vesting upon Retirement (CE May-June 2005)

March-April 2005 [PDF]

• Getting Ready for Life under FAS 123(R) (CE March-April 2005)
• The Impact of Brokerage Fees on ISO Disqualifying Dispositions (CE March-April 2005)
• Early ISO Exercise—Clarifications (CE March-April 2005)
• Monsanto’s Net Share Counting Disclosure—Bravo! (CE March-April 2005)
• Quarterly S-K Item 703 Reporting of Company Purchases of Their Own Stock—JCEB Clarifies Applicability to Equity Compensation “Buybacks” (CE March-April 2005)

January-February 2005 [PDF]

• FAS 123(R)—Updating How the Company's Tax Deduction Offsets the Compensation Expense (CE January-February 2005)
• Is Treasury, Too, Targeting Option Repricing? (CE January-February 2005)
• Improvements We Expect to See in Upcoming Executive Compensation Disclosures (CE January-February 2005)
• Quarterly Instead of Four-Day Reporting of Executive Compensation Arrangements? (CE January-February 2005)
• Using the 8-K Safe Harbor to Report Executive Compensation on Form 10-Q/K Instead of 8-K (CE January-February 2005)
• Recent Staff (and Other) Input on 1.01 (CE January-February 2005)
• Executive Compensation Shareholder Proxy Proposals—Opinions of Counsel (CE January-February 2005)
• WorldCom/Enron Directors’ Personal Liability—CGQ Fodder? (CE January-February 2005)