SECURITIES AND EXCHANGE COMMISSION

Amendments

Business and industry: require mandatory expensing of stock options granted to executive officers (H.R. 3574), H6011, H6012, H6013, H6014, H6016 [20JY]

Articles and editorials

Enron's Legacy, S8148 [15JY]

SEC Chief Pans Bankruptcy Adviser Change, H220 [28JA]

Bills and resolutions

Business and industry: require mandatory expensing of stock options granted to executive officers (H.R. 3574), consideration (see H. Res. 725), H5982 [19JY]

Investments: enhance mutual fund investor protections (see S. 2497), S6450 [3JN]

———improve governance and regulation of mutual funds under the securities laws (see S. 2059), S792 [10FE] (see H.R. 4505), H3780 [3JN]

———prohibit certain entities from trading in capital markets in the U.S. (see H.R. 4426), H3438 (see H.R. 4426), H3537 [20MY]

Natural resources: require disclosures by public companies of payments to foreign governments for natural resources exploration, development, and extractions rights (see H.R. 3955), H1071 [11MR]

Descriptions

Mutual Fund Reform Act (S. 2059), S803-S807 [10FE]

Letters

Bankruptcy reform, H220 [28JA]

Mutual fund investor protections enhancements: several organizations, S6455 [3JN]

Mutual Fund Reform Act: John C. Bogle, Vanguard Group, Inc., S794 [10FE]

———Niels Holch, Coalition of Mutual Fund Investors, S797 [10FE]

———several consumers' organizations, S795-S797 [10FE]

———William F. Galvin, Sec. of the Commonwealth of Massachusetts, S794 [10FE]

Lists

Comments by financial experts opposing H.R. 3574, Stock Option Accounting Reform Act, H6009 [20JY]

Remarks in House

Business and industry: allow voluntary expensing of stock options in certain filings required under securities laws, H6012, H6013 [20JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), H5958 [19JY], H6001-H6022 [20JY], H6446 [21JY], E1443 [21JY], E1487 [22JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), amendment process, H5167 [6JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), consideration (H. Res. 725), H5991-H5998 [20JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), corrections in engrossment, H6022 [20JY]

———requirements relative to assumption of zero volatility in calculating stock option values for certain top executives, H6013, H6014 [20JY]

Financial Accounting Standards Board: preserve integrity in establishing accounting standards, H6016-H6019 [20JY]

Investments: preserve authority to establish accounting principles and standards, H6014-H6016 [20JY]

Lay, Kenneth L.: indictment for financial crimes committed in conjunction with the economic collapse of Enron Corp., H5334, H5335, H5387 [8JY]

Remarks in Senate

Government regulations: ensure fairness and prevent waste in Federal regulatory agencies, S6432 [3JN]

Investments: enhance mutual fund investor protections (S. 2497), S6452-S6454 [3JN]

———improve governance and regulation of mutual funds under the securities laws (S. 2059), S793 [10FE], S5367 [12MY]

Lay, Kenneth L.: indictment for financial crimes committed in conjunction with the economic collapse of Enron Corp., S7780-S7782 [8JY]

Reports filed

Consideration of H.R. 3574, Stock Option Accounting Reform Act: Committee on Rules (House) (H. Res. 725) (H. Rept. 108-616), H5982 [19JY]

Securities Fraud Deterrence and Investor Restitution Act: Committee on Financial Services (House) (H.R. 2179), H2405 [27AP]

Stock Option Accounting Reform Act: Committee on Financial Services (House) (H.R. 3574) (H. Rept. 108-609), H5907 [15JY]

Summaries

Mutual Fund Reform Act (S. 2059), S802 [10FE]

Texts of

H. Res. 725, consideration of H.R. 3574, Stock Option Accounting Reform Act, H5991 [20JY]

H.R. 3574, Stock Option Accounting Reform Act, H6011 [20JY]

S. 2059, Mutual Fund Reform Act, S797-S802 [10FE]