A Practical Guide to Option Back-Dating

August 30, 2006

The program provided an overview on “Option Back-Dating” -- indictments are being issued because of it, executives are being terminated for doing it and the Department of Justice, the Securities and Exchange Commission and the Internal Revenue Service have redirected their resources to focus on it.  During the one-hour teleconference, Katherine S. Addleman, Associate District Administrator, Division of Enforcement, Fort Worth District Office, U.S. Securities and Exchange Commission, along with Haynes and Boone attorneys, discussed:

  • An overview of option back-dating: what it is and the problems it causes
  • A discussion of the current Department of Justice investigations and the recent indictments
  • A focus on the securities law implications of option back-dating
  • Practical considerations in investigating your company’s option grant practices, including electronic document preservation and production issues

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