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Transcript of Table of Contents - · PDF fileBoard Meeting/Board Committee ... Shareholder Communications...
Table of Contents
1. D&O Questionnaires . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-1
2. Form 10-K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-1
3. Annual Report & 10-K Wrap (Rule 14a-3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-1
4. Preliminary Proxy Statements (Rule 14a-6(a)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-1
5. Proxy Card/Voting Instruction Form (Rule 14a-4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-1
6. E-Proxy/Notice & Access (Rule 14a-16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-1
7. Management Proposals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7-1
8. Shareholder Proposals (Rule 14a-8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-1
9. ConfidentialTreatmentRequests(ExchangeActRule24b-2/ Securities Act Rule 406/FOIA Rule 83). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-1
10. SEC Comment Letter Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-1
11. Business Disclosure (Item 101 of Regulation S-K). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-1
12. Properties Disclosure (Item 102 of Regulation S-K). . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-1
13. Legal Proceedings Disclosure (Item 103 of Regulation S-K) . . . . . . . . . . . . . . . . . . . . . 13-1
14. Description of Securities Disclosure (Item 202 of Regulation S-K) . . . . . . . . . . . . . . . . 14-1
15. MD&A (Item 303 of Regulation S-K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15-1
16. Accountant Changes & Disagreements Disclosure (Item 304 of Regulation S-K/Item 4.01 of Form 8-K). . . . . . . . . . . . . . . . . . . . . . . . . . . 16-1
17. Internal Controls Disclosures (Rules 13a-14 & 13a-15/Item 308 of Regulation S-K) . . . 17-1
18. D&OBiographical/DirectorQualifications&SkillsDisclosure (Item 401(a)-(e) of Regulation S-K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18-1
19. Director&ExecutiveOfficersLegalProceedingsDisclosure (Item 401(f) of Regulation S-K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19-1
20. BeneficialOwnershipTable(Item403ofRegulationS-K). . . . . . . . . . . . . . . . . . . . . . . 20-1
21. RelatedPartyTransactionsDisclosure(Item404ofRegulationS-K) . . . . . . . . . . . . . . 21-1
22. Section16DelinquenciesDisclosure(Item405ofRegulationS-K) . . . . . . . . . . . . . . . 22-1
23. Code of Ethics/Conduct Disclosure (Item 406 of Regulation S-K/Item 5.05 of Form 8-K). . . . . . . . . . . . . . . . . . . . . . . . . . . 23-1
24. BoardMeeting/BoardCommitteeDisclosure(Item407(b)ofRegulationS-K). . . . . . . 24-1
25. Director Attendance at Annual Meetings Disclosure (Item407(b)ofRegulationS-K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25-1
26. NominatingCommitteeProcess/DirectorNomineeQualificationsDisclosure (Item 407(c) of Regulation S-K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26-1
27. Audit Committee Disclosure (Item 407(d) of Regulation S-K). . . . . . . . . . . . . . . . . . . . 27-1
28. ShareholderCommunicationswithDirectorsDisclosure (Item 407(f) of Regulation S-K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28-1
29. RiskFactorsDisclosure(Item503(c)ofRegulationS-K) . . . . . . . . . . . . . . . . . . . . . . . 29-1
30. 10-Kand10-QExhibits(Item601ofRegulationS-K). . . . . . . . . . . . . . . . . . . . . . . . . . 30-1
31. CEO/CFOCertifications(Item601(b)(31)&(32)ofRegulationS-K/ Exchange Act Rules 13a-14/15d-14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31-1
32. VotingRequirements&ResultsDisclosure (Items 6 & 21 of Schedule 14A/Item 5.07 of Form 8-K) . . . . . . . . . . . . . . . . . . . . . . . . 32-1
33. Audit Fees & Pre-Approval of Non-Audit Services Disclosure/ AuditorRatification(Item9ofSchedule14A/Item14inPartIIIofForm10-K) . . . . . 33-1
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Detailed Table of Contents
Chapter 1D&O Questionnaires
I. Who Manages the D&O Questionnaire Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3
What is the D&O Questionnaire? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3 Who Prepares (& Updates) the Questionnaire? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3 No Need for Director Involvement in Preparing Questionnaire Form . . . . . . . . . . . 1-3
II. What is the D&O Questionnaire Process Timeline . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3
When are Questionnaires Typically Distributed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3 Distribution of Last Years Responses to Insiders . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-4 When are Questionnaires Typically Returned? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-4 Setting Up Interviews to Review Responses Not Realistic . . . . . . . . . . . . . . . . . . . . 1-4 Drafting Disclosures While Questionnaires Being Completed . . . . . . . . . . . . . . . . . 1-5 How Should Questionnaire Responses Be Reviewed? . . . . . . . . . . . . . . . . . . . . . . . 1-5 How to Handle Incomplete Questionnaires . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-5 Circulation of Certain Responses to Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-6
III. Who Receives D&O Questionnaires . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-6
WhichCurrentOfficersReceiveQuestionnaires? . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-6 WhichFormerOfficersReceiveQuestionnaires? . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-7 Which Current Directors or New Nominees Receive Questionnaires? . . . . . . . . . . . 1-8 Should Potential Director Nominees Receive Questionnaires? . . . . . . . . . . . . . . . . . 1-8 Should Former Directors & Current Directors Not Standing for
Re-Election Receive Questionnaires? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-10 Should 5% Shareholders Receive Questionnaires? . . . . . . . . . . . . . . . . . . . . . . . . . 1-10
IV. How to Send D&O Questionnaires& Receive Responses . . . . . . . . . . . . . . . . . . . . 1-11
How Should Questionnaires Be Sent? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-11 Should Questionnaires Be Sent to a Directors Assistant? . . . . . . . . . . . . . . . . . . . 1-11 Should Questionnaires Be Sent as Online Survey or iPad App? . . . . . . . . . . . . . . . 1-12 How Should Questionnaire Responses Be Returned? . . . . . . . . . . . . . . . . . . . . . . . 1-13
V. What Should Be Included in D&O Questionnaire Forms . . . . . . . . . . . . . . . . . . . . . 1-13 a . Questionnaire Philosophy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-13 Making Questionnaire User-Friendly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-13 Try to Minimize Non-Responses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-14
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Provide Ample Room to Respond to Questions . . . . . . . . . . . . . . . . . . . . . . . 1-14 Whether to Pre-Populate D&O Questionnaires . . . . . . . . . . . . . . . . . . . . . . . 1-14 Asking More Than Just Proxy Disclosure Items: Soft Relationships . . . . . . 1-15
b. ApplicabletoExecutiveOfficers,Directors&NewDirectorNominees . . . . . . . 1-16 Obtain Biographical Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-16 Obtain Legal Proceedings Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-16 ObtainBeneficialOwnershipInformation . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-16 Obtain Change-in-Control Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-16 Obtain Hedging Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-17 Obtain Section 16 Reporting Information . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-18 Obtain Related Person Transaction Information . . . . . .