The Corporate Executive, Vol. XXIII: 2009

November-December 2009 [PDF]

• Treasury Speaks about Executive Pay (CE Nov-Dec 2009)
• Consultant Independence and Accountability (CE Nov-Dec 2009)
• Fixing Benchmarks and Internal Pay Equity (CE Nov-Dec 2009)
• Say-on-Pay and Plan Design (CE Nov-Dec 2009)
• Risk Assessment & Pay (CE Nov-Dec 2009)
• What Compensation Committees (and Consultants and Counsel) Should Now Be Doing (CE Nov-Dec 2009)
• Hold-Through-Retirement and Clawbacks (CE Nov-Dec 2009)
• How to Implement Say-on-Pay Successfully (CE Nov-Dec 2009)
• SEC Staff: No More "Free Passes" on Material Noncompliant Disclosure (CE Nov-Dec 2009)
• One Final Reprieve on Section 6039 Returns—And Our Guidance (CE Nov-Dec 2009)
• Trap for the Unwary: Grant Date Under Section 423 (CE Nov-Dec 2009)
• Section 162(m): The Buck Stops Here (CE Nov-Dec 2009)
• The SEC's New Proxy Disclosure Rules and Expectations (CE Nov-Dec 2009)
• Full Walkaway CD&A Disclosure (CE Nov-Dec 2009)

September-October 2009 [PDF]

• Secular Trusts, Distributions and Other Compensation Planning Opportunities in Anticipation of Potential Tax Increases (CE Sept-Oct 2009)
• Deferral vs. Acceleration of Income (CE Sept-Oct 2009)
• Common Acceleration Strategies (CE Sept-Oct 2009)
• Termination of Non-Qualified Deferred Compensation Plans (CE Sept-Oct 2009)
• Current Employer Funding Using a Secular Trust (CE Sept-Oct 2009)
• Roth IRA Conversions and Rollovers in 2010 (CE Sept-Oct 2009)
• 3121(v) Employment Tax Election for SERPs (CE Sept-Oct 2009)
• Preparing Now For IFRS 2 (CE Sept-Oct 2009)
• Option Pricing Model (CE Sept-Oct 2009)
• Awards with Graded Vesting (CE Sept-Oct 2009)
• More Granular Option Valuations (CE Sept-Oct 2009)
• Accounting for Payroll Taxes (CE Sept-Oct 2009)
• Share Withholding (CE Sept-Oct 2009)
• Your Role in Drafting Disclosure (CE Sept-Oct 2009)

July-August 2009 [PDF]

• The SEC's Proposed Changes (CE July-August 2009)
• The Relationship of Compensation and Risk (CE July-August 2009)
• A Broader Scope to the CD&A (But Only When Material) (CE July-August 2009)
• Revisiting Equity Award Disclosure—Some Welcome Relief (CE July-August 2009)
• A Troublesome Result—And a Fix (CE July-August 2009)
• Compensation Consultant Disclosure: An Interim Step? (CE July-August 2009)
• Other Important Areas Where Comment is Solicited—And Our Comments (CE July-August 2009)
• Walk-Away Disclosure and Analysis—A Heads Up (CE July-August 2009)
• Are You Recognizing Too Much Expense for Your ESPP? (CE July-August 2009)
• Treasury's Mark Iwry to Speak at 6th Annual Executive Compensation Conference (CE July-August 2009)

July-August 2009 Special Supplement [PDF]

• Our SEC Comment Letter on the Executive Compensation Disclosure Proposals (CE July-August 2009)
• Internal Pay Equity—Important Disclosure and Analysis (CE July-August 2009)
• The Compensation Committee Report and the CD&A—Accountability (CE July-August 2009)
• Providing Full Walkaway Numbers (CE July-August 2009)
• Additional Important Fixes (CE July-August 2009)

March-April 2009 [PDF]

• Grant Guidelines and Declining Stock Prices (CE March-April 2009)
• Excessive Windfalls in Compensation Once Stock Prices Recover (CE March-April 2009)
• Two Fundamental—and Very Relevant—Considerations for High Level Executives (CE March-April 2009)
• Executives Surrendering Underwater "Mega" Grants (CE March-April 2009)
• Important, Timely Guidance on the Accounting Treatment of Acceleration of Vesting—Including Ramifications for Underwater Options (CE March-April 2009)
• Important, Timely Suggestions from a Respected CEO (CE March-April 2009)

March-April 2009 Special Supplement [PDF]

• Analysis in the CD&A (CE March-April 2009)
• Performance Target Disclosure (CE March-April 2009)
• Presentation of Equity Awards in the Summary Compensation Table (CE March-April 2009)
• Post-Termination Disclosure—The Necessity for Real "Walk-Away" Numbers (CE March-April 2009)
• Requiring Risk Analysis Disclosure in the CD&A (CE March-April 2009)
• The Need for a Specific 162(m) Disclosure Requirement (CE March-April 2009)
• Required Disclosure Concerning Hedging and Pledging Transactions (CE March-April 2009)

January-February 2009 [PDF]

• ESPPs—Opportunities in Today's Environment (CE Jan-Feb 2009)
• Making Sure Your Stock Options Are Eligible for the 409A Corrections Program (CE Jan-Feb 2009)
• More Model Disclosures: Compensation Risk Disclosures (CE Jan-Feb 2009)

January-February 2009 Special Supplement [PDF]

• Timely "Best Practice" Disclosures for Your Compensation Discussion and Analysis (CE Jan-Feb 2009)
• Implementing "Hold Through Retirement" for Equity Awards (CE Jan-Feb 2009)
• Our Hold-Through-Retirement Policy (CE Jan-Feb 2009)
• Revisiting Perquisites (CE Jan-Feb 2009)
• Reassessment of Our Perquisites (CE Jan-Feb 2009)
• Making the Most of Clawback Provisions (CE Jan-Feb 2009)
• Revisiting our Compensation Recovery Policy (CE Jan-Feb 2009)
• Evaluating the Need for Pensions and SERPs (CE Jan-Feb 2009)
• Our Review and Analysis of Pensions and SERPs (CE Jan-Feb 2009)
• Tax Implications (CE Jan-Feb 2009)
• Deductibility of Compensation for Tax Purposes (CE Jan-Feb 2009)