The Corporate Executive, Vol. XX: 2006

November-December 2006 [PDF]

• Comparing the Two Methods of Using Shares to Cover Withholding Taxes Due on Restricted Stock Vesting/RSU Payout (Nov-Dec 2006)
• Backdating—Input from the NASPP Conference (Nov-Dec 2006)
• IRS Issues Final Regulations on Tax Withholding for Supplemental Wage Payments (Nov-Dec 2006)
• 123(R) Tweak Further Reduces Stock Option Charge When Tranche Valuation Used (Nov-Dec 2006)
• Executive Compensation Disclosures—Important January Guidance (Nov-Dec 2006)
• Good News for Section16.net Members—The Online Version of the Romeo & Dye Section 16 Treatise Just Added (Nov-Dec 2006)

September-October 2006 [PDF]

• Backdating—Addressing Legitimate Concerns (Sept-Oct 2006)
• Backdating Exercises (Sept-Oct 2006)
• The Now—Structuring Option Grants Today to Address the Concerns Addressed by Backdating—Enter FAS 123(R) (Sept-Oct 2006)
• Senator Grassley’s Musings (Sept-Oct 2006)
• The NEO Changes—Effect on Code Section 162(m) Covered Executives? (Sept-Oct 2006)
• Pending Proposals For Alternative, Market Valuation of Stock Options (Sept-Oct 2006)
• Help! Implementing the SEC’s New Executive Compensation Disclosure Rules (Sept-Oct 2006)

May-June 2006 [PDF]

• Non-Compensatory ESPP Funded Through Automatic Same-Day Sales (Not Payroll Deductions) (CE May-June 2006)
• Follow-Up—123(R) Disclosures in 10-Qs (CE May-June 2006)
• Today's Net Share Counting (Not)—Merck Example (CE May-June 2006)
• Determining the Service/Amortization Period for Performance Equity Awards (CE May-June 2006)
• Section 409A Warning: Extending the Post-Termination Exercise Period (CE May-June 2006)
• Stock Options a Non-Cash (But Real) Expense—Deep Thoughts (CE May-June 2006)
• 3rd Annual Executive Compensation Conference (CE May-June 2006)

March-April 2006 [PDF]

• FAS 123(R) Disclosure Practices (CE March-April 2006)
• Rule 10b5-1 Update (CE March-April 2006)
• 123(R) Requires Upfront Estimate of Forfeitures (CE March-April 2006)
• Accounting Treatment of Dividends on RS and RSUs—Follow-Up (CE March-April 2006)
• FASB Provides 123(R) Relief for LSARs (CE March-April 2006)

January-February 2006 [PDF]

• How About Canceling Underwater Options Incident to 2006 Grants? (CE January-February 2006)
• Earnings Per Share—FAS 123(R) Impacts (CE Jan-Feb 2006)
• Code Section 409A Parameters for Various Payout Deferral Elections for Restricted Stock Units—Follow-up (CE Jan-Feb 2006)
• Simplified Calculation of Pre-123(R) Paid-in-Capital Available to Offset Post-123(R) Tax Savings Shortfalls (CE Jan-Feb 2006)
• Alan Kailer's Many Changes This Year (CE Jan-Feb 2006)
• Obtaining 123(R) Guidance from FASB Staff? (CE Jan-Feb 2006)
• FAS 123(R) Alert—Limited SARs (CE Jan-Feb 2006)