The Corporate Executive, Vol. XXI: 2007

November-December 2007 [PDF]

• Key Executive Compensation Takeaways from Our Conferences (CE Nov-Dec 2007)
• Google's Transferable Stock Options—Follow-Up (CE Nov-Dec 2007)
• ESOARS—Staff Reaffirms Use to Value Options Under 123(R) (But, Other Accounting Uncertainties) (CE Nov-Dec 2007)
• The New Requirement to File a Section 6039 Return with the IRS—For 2007? (CE Nov-Dec 2007)
• Does Anyone Really Care About the FAS 123(R) Earnings Charge?—Deep Thoughts II (and Some Shallow Ones, Too) (CE Nov-Dec 2007)
• The New Rule 144 Amendments—Our Upcoming Video Conference (CE Nov-Dec 2007)

September-October 2007 [PDF]

• Analysis and Guidance: The Staff's Executive Compensation Comment Letters (CE Sept-Oct 2007)
• How to Respond to the Comments (CE Sept-Oct 2007)
• Overall Observations on the Staff’s Comments (CE Sept-Oct 2007)
• Putting the "A" Back Into CD&A (CE Sept-Oct 2007)
• Performance-Based Pay Disclosure (CE Sept-Oct 2007)
• Benchmarking (CE Sept-Oct 2007)
• Termination and Change-in-Control Arrangements (CE Sept-Oct 2007)
• Notable Comments on Compensation Tables, Corporate Governance Disclosures and Related Person Transaction Policies (CE Sept-Oct 2007)
• Moving Forward (CE Sept-Oct 2007)

May-June 2007 [PDF]

• Google’s TSO Program
  • Incremental “Exercise” Proceeds
  • Online Auction
  • Program Does Not Establish Fair Value for 123(R) Purposes; Google’s 123(R) Values Will Actually Increase
  • Income Tax Treatment
  • Plan Compliance/Amendment/Shareholder Approval
  • 1933 Act Registration Requirements
  • Does Modification of Existing TSOs Involve a Tender Offer?
  • TSO Sales Subject to Insider Trading Blackouts
• The Option Grant Date Under FAS 123(R)
• Shareholder Approval of Executive Compensation—Israeli Law

March-April 2007 [PDF]

• The SEC’s Approval of Zions’ Market-Based Tracking Security to Value Stock Option Grants (CE March-April 2007)
• Using Implied Volatility in Estimating Expected Volatility for 123(R) Valuation—Historical vs. Implied (CE March-April 2007)
• Missing Grant Documentation—Beware the Accounting Consequences of Ratification for Legal Purposes (CE March-April 2007)
• Going Forward—Non-Unanimous Board/Committee Action by Written Consent? (CE March-April 2007)
• Bonusing the Amount of the Forgone Discount When Backdated Options are Repriced! @#$% (CE March-April 2007)

January-February 2007 [PDF]

• Thinking Outside the Box on ESPPs—Replace Broad-Based Grant Program with Compensatory ESPP (CE Jan-Feb 2007)
• Option Backdating—SEC Enforcement (CE Jan-Feb 2007)
• My Stock Option Expired During My Vacation Last Week/ During Last Week’s Sales Expo; or The Dog Ate My PDA … Can’t We Just Do the Right Thing? (CE Jan-Feb 2007)
• AMT Credit Relief—Help For Executives Holding Large Unused Credits From ISO Exercises During Boom Years (CE Jan-Feb 2007)
• Acceleration of Vesting Under 123(R)—Update (CE Jan-Feb 2007)
• Proxy Statement Guidance (CE Jan-Feb 2007)