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4//SEC Filing

SONUS NETWORKS INC 4

Accession 0001135082-07-000004

CIK 0001105472operating

Filed

Oct 1, 8:00 PM ET

Accepted

Oct 2, 9:17 AM ET

Size

9.8 KB

Accession

0001135082-07-000004

Insider Transaction Report

Form 4
Period: 2007-08-02
AHMED HASSAN
Director
Transactions
  • Disposition to Issuer

    Employee Stock Option (right to buy)

    2007-08-021,250,000750,000 total
    Exercise: $4.47Exp: 2013-06-16Common Stock (1,250,000 underlying)
  • Award

    Employee Stock Option (right to buy)

    2007-08-02+1,250,0001,250,000 total
    Exercise: $4.79Exp: 2013-06-16Common Stock (1,250,000 underlying)
Footnotes (2)
  • [F1]In a Form 4 filed on 6/18/03, the reporting person reported that, on 6/16/03, he was granted an employee stock option covering 2,000,000 shares of common stock, having an exercise price of $4.47 a share (the market price at the close of the stock on 6/16/03), and vesting 25% after 1 year and in equal increments monthly thereafter through the 4th year beginning 6/16/03. It was recently determined that the appropriate measurement date for financial accounting purposes of the grant of that option was 6/18/03 on which the closing price of the issuer's stock was $4.79 a share. To avoid adverse tax consequences resulting from the vesting of a "discounted option" after 12/31/04, the reporting person and the issuer agreed on 12/26/06, as reported on a Current Report on Form 8-K dated 12/29/06 to amend any options subject to Section 409A to provide that, (cont'd)
  • [F2]with respect to the portion of any such option vesting after 12/31/04 (representing 1,250,000 shares), the option will have an exercise price equal to the $4.79 market price at the close on the corrected date of grant of that option. On 8/2/07, the issuer filed its Annual Report on Form 10-K for the year ended 12/31/06. In connection with this filing, the issuer concluded that the appropriate measurement date for financial accounting purposes for the grant was 6/18/03 with an exercise price of $4.79. The amendment is reported in this Form 4 as a cancellation of a portion of the original option and the grant of a replacement option. In connection with the amendment, the reporting person became entitled to receive, on January 15, 2008, a cash payment of $400,000, which is the amount of the increase in the aggregate exercise price of the replacement option. The original option remains exercisable for 750,000 shares at the original exercise price of of $4.47 a share.

Issuer

SONUS NETWORKS INC

CIK 0001105472

Entity typeoperating
IncorporatedDE

Related Parties

1
  • filerCIK 0001105472

Filing Metadata

Form type
4
Filed
Oct 1, 8:00 PM ET
Accepted
Oct 2, 9:17 AM ET
Size
9.8 KB