Directors' Pay
05/02/03   Board of Director Compensation: A Changing Environment
03/15/96 "Fairness to Employees Requires That Shareholders Accept More Dilution from Stock Options"
12/26/95 Regulatory Implications of Deferred Stock Plans for Directors
12/22/95 Terminating Non-Employee Directors' Retirement Plans
07/12/95 How Should Corporate Directors be Paid? -- NACD Presents its Views

Executive Compensation - Other
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
10/06/08 Congress Curbs Compensation of Executives Under Financial Rescue Plan
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
02/22/08 2007 - The Year In Review
03/30/07 Bill to Mandate Shareholder Advisory Vote on Executive Compensation Gathers Momentum
12/29/06 Google Announces New Transferable Stock Option Program
07/28/06 Landmark “Disney” Decision Provides Guidance For Compensation Governance
06/08/06 Congress Holds Hearings On Executive Compensation
03/07/06 2005 - The Year In Review
03/22/05 2004 – The Year in Review Executive Compensation Regulatory Framework Dramatically Altered
03/12/04 Executive Compensation Year in Review (2003)
01/07/04 NACD Releases Blue Ribbon Report on Executive Compensation
and Role of the Compensation Committee
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
10/31/03 Transferable Stock Options: Microsoft's Program
09/22/03 MCI Report Suggests New Standards in Executive Compensation Governance
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
07/02/03   Jobs Growth Tax Relief Reconcilation Act of 2003
07/01/03   NYSE Releases Final Shareholder Approval Requirements
03/13/03   2002 Year in Review: Navigating the Complexities of Executive Compensation Reforms
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
08/09/02   Executive Compensation Implications of the Sarbanes-Oxley Act of 2002
08/05/02   Workplace Employee Stock Option Act of 2002
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
06/12/02 NYSE & NASDAQ Address Compensation-Related Corporate Governance Issues
06/03/02   S&P Introduces "Core Earnings" Definition
04/01/02   Executive Compensation Year in Review (2001)
03/04/02

Forces to Overthrow Stock Option Accounting Gaining Strength
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
10/03/01 International Accounting Standards Board Reopens Controversial Stock Option Accounting Project
06/22/01

New International Accounting Standards Board May Try to Impose an Earnings Charge for Stock Options Under U.S. GAAP
03/07/01 EITF Continues its Deliberations on Issue No. 00-23
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
10/11/00 EITF Resolves Several Stock Option Accounting Issues
08/02/00 Bill For New Form Of Tax-Favored Employee Stock Purchase Plans Introduced
04/19/00 Senate Passes Bill That Would Exempt Stock Option Gains From Overtime Calculations
03/14/00 Congressional Hearing On Including Stock Option Gain In Base Rate For Overtime Pay May Lead To New Legislation
01/04/00 Department of Labor Opinion Affecting Broad-Based Stock Option Awards
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
11/25/98 A Response To Those Who Would Advocate Option Repricing
10/22/98 New York Stock Exchange Readdresses The Shareholder Approval Exemption for Broadly-Based Plans
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
04/17/98 Corporate Transferable Option Developments -- IRS Rules on Transferring Unvested Options
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
03/15/96 Fairness to Employees Requires That Shareholders Accept More Dilution From Stock Options
10/04/94 Let Companies Fund Executive Pensions

FASB/EITF - Stock Compensation
10/09/08 Summary of FASB Statement 123R Share-Based Payment (Originally 4-29-05)
09/15/08 Recent Developments Regarding the Effect of Equity Compensation on Earnings per Share
02/03/06 FASB Amends Statement 123(R) for Contingent Cash Settlement of Stock Options
09/16/05 FASB Provides Relief on Grant-Date Communication Issue
04/29/05 Summary of FASB Statement 123R Share-Based Payment (Revised 05/08/08)
04/15/05 SEC Delays Effective Date for Statement 123R
04/04/05 SEC Staff Releases Guidance on Option Valuation Under Statement 123(R)
03/09/05 FAS 123(R) Requires Acceleration of Equity Compensation Cost for Retirement-Eligible Employees
12/20/04 FASB Issues Final Statement on Accounting for Share-Based Payment
10/20/04 FASB Decides on Effective Date for Option Expensing
09/03/04 FASB Makes Progress On Stock Compensation Redeliberations Delay in Effective Date May Not Be Necessary
08/12/04 Regulatory Update
05/28/04 Lattice-Based Stock Option Valuation Models
04/13/04 FASB Issues Exposure Draft on Share-Based Payment
11/05/03 FASB Announces Planned Effective Date and Method of
Transition for Stock Option Expensing Mandate
09/18/03 FASB Delays Timetable on Stock Compensation Project
Environment for Employee Stock Options in the EU
06/23/03   FASB Makes Headway on Stock Compensation Project
03/14/03   FASB Decides to Add Stock Compensation Project to Agenda
12/23/02   FASB Releases Invitation to Comment on IASB Share-Based Payment Exposure Draft
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
03/07/02 EITF Releases More Complex Guidance Under Issue No. 00-23
12/27/01   EITF Deliberations on Issue No. 00-23 Continue into Second Year
12/27/01 Issues Relating to the Accounting for Stock Compensation under APB Opinion No. 25 and FASB Interpretation No. 44
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
03/07/01 EITF Continues its Deliberations on Issue No. 00-23
01/09/01 EITF Continues to Issue New Guidance on Accounting for Stock Compensation
10/11/00 EITF Resolves Several Stock Option Accounting Issues
09/15/00

FASB and EITF Issue Rulings on Accounting for Stock Compensation

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 Another Perspective On The Cost Of Stock Options
04/05/99 EITF Requires Compensation Cost For Excess Stock-for-Tax Withholding Transactions
12/18/98

Opinion 25 Interpretation Project - FASB Preliminary Decisions On Thirteen Issues

12/18/98 FASB Completes Opinion 25 Interpretation Project - Exposure Draft To Be Issued In March
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
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
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
01/10/97 FASB Identifies Issues to be Resolved by New Opinion 25 Project
08/26/96 FASB Approves "Repairs and Maintenance" Project on Opinion 25 -- Accounting for Stock Issued to Employees
05/06/96 The Use of Non-Recourse Loans to Exercise Stock Options Can Cause Variable Expense
03/20/96 Compliance With The Footnote Disclosure Requirements Of FAS 123
11/08/95 FASB Releases Final Standard on Accounting for Stock-Based Compensation
08/02/95 FASB Concludes Public Deliberation on Stock Option Accounting Project; Final Standard Expected to be Released in September
05/27/95 FASB Releases Draft of Final Standard on Accounting for Stock-Based Compensation
03/09/95 FASB Tentatively Sets Effective Date and Disclosure Requirements for Stock Options Under New Accounting Standard
01/18/95 FASB Reconsiders Methodology for Valuing Employee Stock Options and Other Equity Grants
12/28/94 FASB to Allow Companies Choice on Accounting for Employee Stock Options
12/05/94 FASB Meets With Stock Option Task Force on December 2
11/18/94 FASB Describes Four Alternatives for Determining Compensation Expense for Employee Stock Options
10/17/94 Current Developments in Accounting for Stock-Based Compensation
08/15/94 FASB Considers Changing Calculation of "Cost" for Employee Stock Options to Vesting Date
06/10/94 FASB Reaffirms Stock Option Project but Delays Disclosure Requirements to Grants Made Starting in 1995
04/05/94 FASB Completes Public Hearings on Stock Option Accounting and Releases Results of Field Test

FASB/EITF - Other
04/27/07 FASB Redeliberates Guidance on Accounting for Share-Based Payments in Connection with Business Combinations
08/11/06 New Antidilution Stock Plan Amendment May Be Required Under Statement 123R
07/22/03 Update on Close of FASBs Public Comment Period
08/20/03 European Commission Report - The Legal & Administrative
Environment for Employee Stock Options in the EU
01/10/03   FASB Issues Final Standard on Amendments to Statement 123
01/24/00 FASB Concludes Redeliberations on Proposed Interpretation of Opinion 25
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
04/27/99 FASB Releases Exposure Draft on Proposed Interpretation of Opinion 25
03/10/99 FASB Proposes to Tighten the Rules on Stock-for-Tax Withholding
09/18/98 FASB EITF Shuts Down Use Of Rabbi Trusts By Companies to Diversify Deferred Stock
04/24/96 FASB Proposes Changes in Calculation and Presentation of Earnings Per Share
03/17/97 Earnings per Share Accounting Standard May Shed More Sunlight onNew Stock-Based Compensation
07/27/94 FASB Considers Change in Calculation of EPS

Institutional Shareholders
11/26/08 RiskMetrics 2009 Policy Update
11/21/07 ISS 2008 Policy Updates
11/22/06 ISS 2007 Policy Updates
10/04/06 ISS 2007 Policy Change Public Comment Period
11/29/05 ISS 2006 Policy Changes
12/17/04   ISS 2005 Policy Changes
01/16/03 ISS 2004 Policy Changes
06/13/02   ISS Corporate Governance Quotient
05/16/01 Stock Plan Dilution and Negative Shareholder Votes - Update for 2000 Results
11/24/98 ISSue Compass Model
12/12/97 Shareholder Voting on Stock Plans for Executives ISS's Stock Plan Valuation Model on the Web
02/13/97 Stock Plan Dilution and Negative Shareholder Votes
03/23/94 Institutional Investor Publicized Voting Guidelines

International Accounting Standards Board
02/26/04 IASB Issues Final Standard on Share-Based Payment
10/03/01 International Accounting Standards Board Reopens Controversial Stock Option Accounting Project
06/22/01

New International Accounting Standards Board May Try to Impose an Earnings Charge for Stock Options Under U.S. GAAP

SEC - Section 16
05/19/03   SEC Finalizes Rules Concerning Section 16(a) Reports
01/15/97 SEC Issues Interpretations to New Rule 16b-3
10/07/96 Transferable Stock Options -- After New Rule 16b-3
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
11/03/95 SEC RE-Proposes Rule 16b-3 Changes Which Would Vastly Simplify Compliance
08/30/94 SEC Proposes Liberalizing Rule 16b-3 Making Other Changes to Section 16 Rules

SEC - Other
07/31/08 SEC Releases Interpretive Guidance on New Executive Compensation Disclosure Rules
01/04/08 SEC Issues Extension for Using Simplified Method to Calculate Employee Stock Option Expense
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
01/29/07 SEC Releases interpretive Guidance on New Executive Compensation Disclosure Rule (Revised 8/31/07)
12/28/06 Heads-Up On Executive Compensation Disclosure
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
08/06 Backdating Options: What You Should Know
03/09/06   SEC Proposal on New Proxy Rules
02/01/06 SEC Proposals On Executive Compensation Disclosure
08/19/04   Additional Form 8-k Disclosure Requirements and Acceleration of Filing Date
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
04/23/02   SEC Proposals Accelerate Periodic Report Filing Dates and Highlight Certain Management Transactions
01/07/02 SEC Adopts New Disclosure Rules for Equity Incentive Plans
02/23/01 Proposed SEC Disclosure Rules for Equity Compensation Plans
02/16/01 SEC Issues Accounting Guidance for Stock Option Exercise Rescissions
06/14/99 SEC Approves Revised New York Stock Exchange Definition Of Broadly - Based Plan
10/18/00

New Insider Trading Rule To Provide Clarity For Insiders

02/08/99