Final section 16 rules are user friendly
Article Abstract:
The Securities and Exchange Commission rules under section 16's insider trading reporting and profit disgorgement laws have been simplified to ensure that stock-related benefit plans will not be subject to these rules. Exemptions are available for tax conditioned plans and discretionary transactions, and a summary exemption approval process has been established for most other arrangements. Most executive compensation plans transferring stock options, appreciation rights or other stock benefits can qualify for exemption through the approval process.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1996
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Eleventh Circuit holds that SARs are not securities for Rule 10b-5 insider trading
Article Abstract:
The US 11th Circuit Court of Appeals in Clay v. Riverwood International Corp. held that senior executives were not involved in securities fraud or insider trading when they exercised their stock appreciation rights prior to the formal announcement of a leveraged buyout. The court did not deem those rights to constitute securities for purposes of the Securities Exchange Act of 1934.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1999
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Equity compensation: recent economic and regulatory changes after custom and practice for the acquisition and disposition of securities
Article Abstract:
The authors discuss how the fall in stock prices that began 2000, along with related economic problems, have affected the ways in which companies design and administer their executive compensation programs. SEC regulations liberalizing insider trading rules are also discussed.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2001
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- Abstracts: Starr performs for house and all that jazz; prosecutor persists; Sam Dash quits; Bob Barr insists; Mary Bono quips
- Abstracts: Forum selection; removal and remand. Forum selection; removal traps
- Abstracts: Dunfee re Frederick: nature and norms. Securing the ties that bind: a response to commentators. Precis for: 'Ties that Bind'
- Abstracts: Radical Islam and the drive for global dominance: a new 'Caliphate'? The theology of 'martrydom': 72 waiting 'virgins' as a new weapon for world conquest?
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