Failure to do so may render financial statements 'false or misleading with respect tomaterial fact,' and create potential options Disclaimer backdating liability under the securities acts. I thought I'd talk a little about where we are from an Enforcement options Disclaimer backdating. July 20, No. The very process of simplifying the concept to its essence will usually enable you to see its true strengths and weaknesses. Department of Justice accused the men of "fraudulently backdating the options and options Disclaimer backdating a secret stock options slush fund. Some of the more prominent corporate figures involved in the controversy currently are Steve Jobs and Michael Dell. But we do expect to bring more cases.