American Bar Association American Bar Association

Backdated and Misdated Stock Options: What a Difference a Date Makes

SPONSORS: The Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Probate and Trust Law, Taxation, and Tort Trial and Insurance Practice; And the American College of Employee Benefits Counsel

General Information

Tuesday, May 22, 2007
A 90-minute TeleConference/Live Audio Webcast
1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

Mark S. Wintner, Stroock & Stroock & Levan LLP, New York, NY
Mark Borges, Mercer Human Resource Consulting, Washington, DC
Elizabeth Drigotas,
Deloitte Tax LLP, Washington, DC
Laura Stamm, Analysis Group, Inc., New York, NY and Boston, MA

If you represent a client who has a backdated/misdated stock option problem, you cannot afford to miss the program.  If your clients have avoided backdated/misdated stock option problems so far, you cannot afford to miss this program. Our panel will explore the corporate, securities law, tax and accounting issues raised by this not uncommon problem plaguing public companies:

  • Tax Fallout
  • ISOs and potential loss of capital gain treatment
  • Loss of deduction under 162(m)
  • 409A issues
  • Remediation
  • Reporting and withholding
  • Tax audits
  • Corporate Governance
  • Procedures
  • Intentional vs. inadvertent conduct
  • Fiduciary duties of Comp. Committees and management
  • SEC Fallout
  • Investigations
  • Impact on financials
  • Tender offer remediation – Chordiant No-Action Letter
  • Accounting Fallout
  • Impact on method of accounting
  • Restating financials
  • Accruing liabilities
  • Recourse against Executive
  • Recovery of gains on exercised options
  • Cancellation or modification of outstanding options

Backdated and Misdated Stock Options: What a Difference a Date Makes
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