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7/20/2006:
Opinion from Graef Crystal: Granting Options to Take Advantage of Good News
(Bloomberg)
Excerpt: The law, known as Sarbanes-Oxley, was designed to curb various abuses after all the shenanigans surrounding the collapse of companies such as Enron Corp. and WorldCom Inc. Sarbanes-Oxley seems to have put a clamp on the practice of backdating options -- deciding today, after your company's stock price has soared, that your new option should carry a price that occurred weeks or months ago.
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