Everything You Always Wanted to Know About Backdating but Weren't Sure What to Ask
Kenneth A. Raskin

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Stock option backdating investigations have become the latest nightmare for corporations. Since so many different players are involved—the SEC, federal prosecutors, shareholders, even the IRS—it's not always clear where to begin when assessing a company's stock option granting processes and policies. This article sets out important guidance, including seven questions that corporate executives and in-house counsel should ask in determining whether backdating has put their companies at risk.