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Investigating Potential Allegations of Backdating Option Grants (PDF)
Groom Law Group Link to more items from this source
Sept. 18, 2006
6 pages. Excerpt: Backdating can be inadvertent. It may happen because all of the approvals and authorizations that are necessary to grant an option have not been met so that when the option becomes legally binding, a period of time has elapsed between the date that the option exercise price was determined and the date the option was legally granted.

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