Mass Society of CPAs
Legal issues involved in back-dating stock options
WHEN
- March 26, 2007 5:30 PM - 7:30 PM
WHERE
- Emerging Enterprise Center at Foley Hoag
- Bay Colony Corporate Center, North Entrance
- 1000 Winter Street - Suite 4000
- Waltham, MA 02451
- Map
DESCRIPTION
Discussion will include:
1. Scope of disclosure violations relating to back-dating
2. SEC guidance regarding restatements
3. Tax consequences of back-dating under Section 409A of the Internal Revenue Code
4. Remediation of back-dated options - Section 409A issuer tender offers
John Hancock is a corporate partner at Foley Hoag LLP with a principal concentration on securities matters involved in corporate financing transactions and mergers and acquisitions. He represents clients in a variety of industries, but has a particular focus on high technology and software companies.
Teresa Martland is a partner in the Taxation and Business Departments at Foley Hoag LLP. She concentrates her practice in the areas of equity incentive programs, executive compensation, and ERISA matters.
There will be question and answer periods during the presentation with adjournment by 7:30PM.
COST: There is no cost to attend this event.