Frederic W. Cook & Co., Inc.

2009

06/18/09	Treasury Issues TARP Guidance on Compensation and Corporate Governance
06/12/09	Obama Administration Releases Executive Compensation Principles and Proposals for U.S. Public Companies
06/04/09	SEC Releases Interpretive Guidance on New Executive Compensation Disclosure Rules
05/22/09	Shareholder Bill of Rights Act of 2009 Introduced in Senate
05/19/09	Designing a “Repayment” Policy May Be Harder Than You Think: Issues that a Company Should Consider
04/28/09	Executive Compensation 2008– The Year in Review & The Road Ahead
03/11/09	U.K. Financial Services Authority Issues Code of Practice on Remuneration Policies
02/18/09	Congress Expands Restrictions on Executive Compensation for Financial Institutions under Troubled Asset Relief Program
02/11/09	US Treasury Department Announces New Restrictions on Executive Compensation for Financial Institutions

2008

11/26/08	RiskMetrics 2009 Policy Update
10/17/08	Treasury Department Issues Executive Compensation Rules under the Capital Purchase Program for U.S. Financial Institutions
10/10/08	Moral Hazard and Executive Compensation
10/09/08	Summary of FASB Statement 123R Share-Based Payment (Originally 4-29-05)
10/06/08	Congress Curbs Compensation of Executives Under Financial Rescue Plan
09/15/08	Recent Developments Regarding the Effect of Equity Compensation on Earnings per Share
07/31/08	SEC Releases Interpretive Guidance on New Executive Compensation Disclosure Rules (Revised 6/04/09)
07/14/08	Technical Issues Related to Accelerated Vesting of RSUs at Retirement
05/20/08	Comprehensive Executive Compensation “Reform” Bill Introduced into Senate
03/20/08	Highlights from the Recent Congressional Hearing on CEO Pay and the Mortgage Crisis
03/05/08	IRS REVENUE RULING 2008-13 Planning Considerations for Reducing Loss of Treatment as Performance-Based Compensation Under Section 162(m)
02/22/08	2007 - The Year In Review
02/01/08	Entitlement to Incentive Compensation on Termination of Employment May Result in Loss of Treatment as Performance-Based Compensation under Section 162(m)
01/04/08	SEC Issues Extension for Using Simplified Method to Calculate Employee Stock Option Expense

2007

11/21/07	ISS 2008 Policy Updates
11/05/07	Sec Confirms Zions Bancorporation’s Esoars And Auction Process Meet The Measurement Objectives Of FAS123r For Determining Accounting Expense
10/11/07	SEC Staff Observations in its Review of Executive Compensation and Related Disclosure
08/30/07	SEC Staff Comment Letters on Proxy Disclosure of Exec Comp
08/29/07	Automatic Extension of Stock Option Term Because of Inability to Exercise Due to Delinquent Company SEC Filings
06/07/07	Only Four Employees Now Subject to Section 162(m); CFO No Longer Included
04/27/07	FASB Redeliberates Guidance on Accounting for Share-Based Payments in Connection with Business Combinations
04/23/07	Highlights of Final 409A Deferred Compensation Regulations
03/30/07	Bill to Mandate Shareholder Advisory Vote on Executive Compensation Gathers Momentum
01/29/07	SEC Releases interpretive Guidance on New Executive Compensation Disclosure Rule (Revised 8/31/07)

2006

12/29/06	Google Announces New Transferable Stock Option Program
12/28/06	Heads-Up On Executive Compensation Disclosure
11/22/06	ISS 2007 Policy Updates
10/11/06	Heads-Up On Deferred Compensation Guidance
10/04/06	ISS 2007 Policy Change Public Comment Period
09/14/06	Planning for the New Proxy Disclosure Rules - Practical Guidance
08/22/06	New SEC Rules Revise Form 8-K Disclosure of Executive Compensation Arrangements
08/14/06	Heads-Up on Executive Compensation Disclosure
08/11/06	New Antidilution Stock Plan Amendment May Be Required Under Statement 123R
08/06	Backdating Options: What You Should Know
07/28/06	Landmark “Disney” Decision Provides Guidance For Compensation Governance
06/08/06	Congress Holds Hearings On Executive Compensation
03/09/06	SEC Proposal on New Proxy Rules
03/07/06	2005 - The Year In Review
02/03/06	FASB Amends Statement 123(R) for Contingent Cash Settlement of Stock Options
02/01/06	SEC Proposals On Executive Compensation Disclosure

2005

11/29/05	ISS 2006 Policy Changes
11/03/05	Year End Action On Deferred Compensation
10/07/05	Heads-Up On Deferred Compensation Guidance
09/16/05	FASB Provides Relief on Grant-Date Communication Issue
04/15/05	SEC Delays Effective Date for Statement 123R
04/04/05	SEC Staff Releases Guidance on Option Valuation Under Statement 123(R)
03/22/05	2004 – The Year in Review Executive Compensation Regulatory Framework Dramatically Altered
03/09/05	FAS 123(R) Requires Acceleration of Equity Compensation Cost for Retirement-Eligible Employees
02/28/05	Action Items in Response to IRS Guidance on Deferred Compensation

2004

12/22/04	Heads-up On Deferred Compensation Guidance
12/20/04	FASB Issues Final Statement on Accounting for Share-Based Payment
12/17/04	ISS 2005 Policy Changes
12/02/04	Provisions Affecting Deferred Compensation in the American Jobs Creation Act of 2004
10/20/04	FASB Decides on Effective Date for Option Expensing
10/12/04	Heads-Up on Deferred Compensation Legislation
09/03/04	FASB Makes Progress On Stock Compensation Redeliberations Delay in Effective Date May Not Be Necessary
08/19/04	Additional Form 8-k Disclosure Requirements and Acceleration of Filing Date
08/12/04	Regulatory Update
07/22/04	Update on Close of FASBs Public Comment Period
06/28/04	UPDATE: JOBS Provisions Affecting Deferred Compensation
05/29/04	JOBS Provisions Affecting Deferred Compensation
05/28/04	Lattice-Based Stock Option Valuation Models
05/10/04	FWC Response to FASB's Invitation to Comment on Exposure Draft
04/13/04	FASB Issues Exposure Draft on Share-Based Payment
03/12/04	Executive Compensation Year in Review (2003)
02/26/04	IASB Issues Final Standard on Share-Based Payment
01/16/04	ISS 2004 Policy Changes
01/07/04	NACD Releases Blue Ribbon Report on Executive Compensation and Role of the Compensation Committee

2003

01/16/03	ISS 2004 Policy Changes
12/23/03	NYSE Releases Guidance on Shareholder Approval Rules for Equity Compensation Plans
12/08/03	The Business Roundtable Issues New Guiding Principles for Executive Compensation
11/05/03	FASB Announces Planned Effective Date and Method of Transition for Stock Option Expensing Mandate
10/31/03	Transferable Stock Options: Microsoft's Program
09/22/03	MCI Report Suggests New Standards in Executive Compensation Governance
09/18/03	FASB Delays Timetable on Stock Compensation Project
08/20/03	European Commission Report - The Legal & Administrative Environment for Employee Stock Options in the EU
08/08/03	Valuation of Employee Stock Options: Summary of Views from FASB's Option Valuation Group
07/28/03	A Retreat from Options: Microsoft's New Stock Compensation Program
07/16/03	IRS Proposes New Regulations for ISOs and ESPPs
07/02/03	Jobs Growth Tax Relief Reconcilation Act of 2003
07/01/03	NYSE Releases Final Shareholder Approval Requirements
06/23/03	FASB Makes Headway on Stock Compensation Project
05/19/03	SEC Finalizes Rules Concerning Section 16(a) Reports
05/02/03	Board of Director Compensation: A Changing Environment
03/14/03	FASB Decides to Add Stock Compensation Project to Agenda
03/13/03	2002 Year in Review: Navigating the Complexities of Executive Compensation Reforms
01/10/03	FASB Issues Final Standard on Amendments to Statement 123

2002

12/23/02	FASB Releases Invitation to Comment on IASB Share-Based Payment Exposure Draft
10/15/02	Update on NYSE and NASDAQ Shareholder Approval Requirements
10/11/02	FASB Releases Exposure Draft on Amendments to Statement 123
10/09/02	Conference Board Issues Executive Compensation Best Practices Suggestions
09/10/02	NYSE & NASDAQ Governance Rule Proposals Under Review at SEC
08/29/02	SEC Adopts Rules on Accelerated Filing Deadlines for Quarterly & Annual Reports
08/28/02	SEC Finalizes Rules on Ownership Reports and Trading by Officers, Directors and Principal Security Holders
08/09/02	Executive Compensation Implications of the Sarbanes-Oxley Act of 2002
08/05/02	Workplace Employee Stock Option Act of 2002
08/02/02	EITF Finally Concludes Deliberations on Issue No. 00-23
08/02/02	EITF Issue No. 00-23: Issues Related to Accounting for Stock Compensation
07/30/02	Update on Stock Option Accounting Debate
07/25/02	The "Retention Ratio" Ownership Guideline
07/24/02	Planning for the New Shareholder Approval Requirements for All Equity Grants to Employees
07/01/02	Treasury Dept. & IRS Extend Moratorium on ESPPs and ISOs
06/30/02	New IRS Guidance: Valuation of Options & Golden Parachute Payments
06/13/02	ISS Corporate Governance Quotient
06/12/02	NYSE & NASDAQ Address Compensation-Related Corporate Governance Issues
06/03/02	S&P Introduces "Core Earnings" Definition
04/23/02	SEC Proposals Accelerate Periodic Report Filing Dates and Highlight Certain Management Transactions
04/08/02	IRS Issues Long-Awaited Proposed Regulations on Golden Parachute Payments
04/01/02	Executive Compensation Year in Review (2001)
03/07/02	EITF Releases More Complex Guidance Under Issue No. 00-23
03/04/02	Forces to Overthrow Stock Option Accounting Gaining Strength
02/28/02	No Tax Deduction If No Expense For Stock Options- Part 2
01/28/02	IRS Extends Comment Period for Proposed Regulations on the Taxation of ESPP and ISOs
01/11/02	IRS Issues Proposed Regulations on the Taxation of Employee Stock Purchase Plans and Incentive Stock Options
01/08/02	ISS 2002 Policy Changes
01/07/02	SEC Adopts New Disclosure Rules for Equity Incentive Plans

2001

12/27/01	EITF Deliberations on Issue No. 00-23 Continue into Second Year
10/26/01	Stock Option Grant Guidelines: Allocation Method
10/03/01	International Accounting Standards Board Reopens Controversial Stock Option Accounting Project
10/01/01	Bill Introduced into Congress Exempting ESPPs and ISOs from Employment Taxes and Income Tax Withholding
08/23/01	Potentially Negative Accounting Changes For Stock Options with a Reload Feature
08/16/01	An Update On the Continuing Deliberation of EITF Issue No. 00-23
08/13/01	New Bill Would Eliminate Capital Gains On Stock Investments in New Companies
08/09/01	IASB Announces Project to Change Accounting Standards for Stock Options
06/22/01	New International Accounting Standards Board May Try to Impose an Earnings Charge for Stock Options Under U.S. GAAP
05/16/01	Stock Plan Dilution and Negative Shareholder Votes - Update for 2000 Results
03/29/01	Summary of 2000 Regulatory and Other Developments Affecting Executive Compensation
03/07/01	EITF Continues its Deliberations on Issue No. 00-23
02/23/01	Proposed SEC Disclosure Rules for Equity Compensation Plans
02/16/01	SEC Issues Accounting Guidance for Stock Option Exercise Rescissions
01/09/01	EITF Continues to Issue New Guidance on Accounting for Stock Compensation

2000

12/15/00	An Advisory to Compensation Professionals on the Use of Compensation Surveys in 2001
12/14/00	Nasdaq Stock Market Requests Public Comments on Shareholder Approval Issues
10/19/00	House Ways and Means Subcommittee Holds Hearing On Employee Stock Option Plans
10/18/00	New Insider Trading Rule To Provide Clarity For Insiders
10/11/00	EITF Resolves Several Stock Option Accounting Issues
09/15/00	FASB and EITF Issue Rulings on Accounting for Stock Compensation
08/02/00	Bill For New Form Of Tax-Favored Employee Stock Purchase Plans Introduced
05/10/00	Summary of FASB Interpretation No. 44
05/01/00	FASB Interpretation No. 44- Accounting for Certain Transactions Involving Stock Compensation - REVISED
04/19/00	Senate Passes Bill That Would Exempt Stock Option Gains From Overtime Calculations
04/19/00	Another Perspective On The Cost Of Stock Options
03/14/00	Congressional Hearing On Including Stock Option Gain In Base Rate For Overtime Pay May Lead To New Legislation
03/01/00	Summary of 1999 Legislative and Other Developments Affecting Executive Compensation
01/24/00	FASB Concludes Redeliberations on Proposed Interpretation of Opinion 25
01/04/00	Department of Labor Opinion Affecting Broad-Based Stock Option Awards

1999

11/18/99	FASB Redeliberations Continue on Proposed Interpretation of Opinion 25
08/20/99	FASB Begins Redeliberations on Proposed Interpretation of Opinion 25
06/22/99	Frederic W. Cook & Co. Comments on FASB Exposure Draft of Opinion 25 Interpretation
06/14/99	SEC Approves Revised New York Stock Exchange Definition Of Broadly - Based Plan
04/05/99	EITF Requires Compensation Cost For Excess Stock-for-Tax Withholding Transactions
03/10/99	FASB Proposes to Tighten the Rules on Stock-for-Tax Withholding
02/08/99	SEC Staff Permits Vote On Shareholder Proposal Requiring Approval Of Stock Option Repricing
02/04/99	Summary of 1998 Legislative Updates

1998

12/18/98	FASB Completes Opinion 25 Interpretation Project - Exposure Draft To Be Issued In March
11/25/98	A Response To Those Who Would Advocate Option Repricing
11/24/98	ISSue Compass Model
10/22/98	New York Stock Exchange Readdresses The Shareholder Approval Exemption for Broadly-Based Plans
10/21/98	The Future of Equity Compensation" NASPP, 10/98
10/20/98	Deductibility of Executive Compensation
09/18/98	FASB EITF Shuts Down Use Of Rabbi Trusts By Companies to Diversify Deferred Stock
08/28/98	FASB Proposes charge to Earnings For Repriced Stock Options
08/05/98	Update on FASB Option 25 Stock Compensation Project
08/05/98	Specific Issues To Be Addressed By FASB Project On Opinion 25
07/07/98	Additional Disclosure Needed On Supplemental Retirement Plans
07/06/98	The True Cost of Stock Options
07/06/98	Shareholder Dilution From Stock Incentive Plans
06/09/98	FASB Makes Progress On Interpreting Opinion 25 Accounting Rules On Employee Stock Options
06/09/98	Specific Issues To Be Addressed By FASB Project On Opinion 25
05/06/98	NYSE Clarifies "Broad-Based Stock Option Plan Exemption From Shareholder-Approval Requirements
04/17/98	Corporate Transferable Option Developments -- IRS Rules on Transferring Unvested Options
03/30/98	SEC Proposes Extending Form S-8 Registration to Transferred Stock Options
02/09/98	Summary of 1997 Legislative and Other Developments Affecting Executive Compensation

1997

12/12/97	Shareholder Voting on Stock Plans for Executives ISS's Stock Plan Valuation Model on the Web
11/17/97	Corporate Governance -- The Business Roundtable Issues Its Statement and CalPERS Plans to Survey Corporations
11/13/97	Legislation Introduced for New Form of Employee Stock Options
08/22/97	Executive Compensation Implications of Changes in Tax Law
07/25/97	FASB Affirms Fixed-Plan Accounting for Deferrals of Stock Option Gains Under Limited Circumstances
05/09/97	Proposed Bill - No Tax Deduction If No Expense for Stock Options
04/16/97	1997 Disclosure of FAS 123 Stock Option Valuation
03/17/97	Earnings per Share Accounting Standard May Shed More Sunlight on New Stock-Based Compensation
02/28/97	Summary of 1996 Legislative and Related Developments Affecting Executive Compensation
02/13/97	Stock Plan Dilution and Negative Shareholder Votes
01/15/97	SEC Issues Interpretations to New Rule 16b-3
01/10/97	FASB Identifies Issues to be Resolved by New Opinion 25 Project

1996

10/07/96	Transferable Stock Options -- After New Rule 16b-3
08/26/96	FASB Approves "Repairs and Maintenance" Project on Opinion 25 -- Accounting for Stock Issued to Employees
08/02/96	SEC Adapts A Radically Different Rule 16b-3
07/03/96	New SEC Rule 16b-3 Eliminates Requirement for Shareholder Approval of Executive Stock Plans
05/06/96	The Use of Non-Recourse Loans to Exercise Stock Options Can Cause Variable Expense
04/30/96	FDIC Rule Limits Golden Parachute and Indemnification Payments at Insured Financial Institutions
04/24/96	FASB Proposes Changes in Calculation and Presentation of Earnings Per Share
03/20/96	Compliance With The Footnote Disclosure Requirements Of FAS 123
03/15/96	"Fairness to Employees Requires That Shareholders Accept More Dilution from Stock Options"

1995

11/08/95

FASB Releases Final Standard on Accounting for Stock-Based Compensation