Executive Compensation Legal and Regulatory Requirements

Stock Exchange Listing Standards

New York Stock Exchange, Corporate Governance Standards for Listed Companies, Section 303A
NASDAQ Listing Requirements, Section 4300


Securities and Exchange Commission Executive Compensation Disclosure Requirements

Final Revised Disclosure Rules, Published in Federal Register September 8, 2006
Supplemental Release - Revision of Equity Disclosure on Summary Compensation Table, Published December 29, 2006
SEC Staff Interpretations (Item 402)


Financial Accounting Standards Board Stock Option Expensing Standard

Financial Accounting Standards Board, Statement of Financial Accounting Standards, No. 123R (rev'd. 2004)


Internal Revenue Code Sections Applicable to Executive Compensation

Section 162(m)
Implementing Regulations for 162(m)
Guidance for Implementing 162(m) Following New SEC Disclosure Rules (Notice 07-49
Section 280G
Implementing Regulations for 280G
Section 409A
IRS Interim Guidance on 409A (Notice 2005-1)
IRS Final Rules on 409A  (TD 9321)
Guidance on Application of 409A to Split-Dollar Life Insurance (Notice 2007-34)
2008 Transition Relief and Guidance (Notice 2007-78)
Extension of 2005 Transition Relief Until 12/31/08 (Notice 2007-86)
Proposed Corrections Program for Amounts Improperly Deferred (Notice 2007-100)


Sarbanes-Oxley Act of 2002

The Sarbanes-Oxley Act, Public Law No. 107-204