A surprisingly small number of letters from concerned citizens can catch the attention of our elected officials, especially letters from voting constituents. Below is a sample you might use when expressing your opinion to your representatives. However, we encourage you to personalize your letter with individual and local examples.

The Honorable Jane Doe 1234
Senate Office Building
Washington, DC
Date

Dear Senator Doe:

I am writing to urge you to oppose SB 979, the Broad-Based Stock Option Plan Transparency Act. The bill would block FASB's decision to expense options and allow greedy executives to continue to cash out on millions of dollars of unexpensed stock options. It is widely recognized that this loophole in financial accounting can inflate company earnings, reduce corporate taxes, and mislead investors. Unexpensed options were a major factor in the recent corporate scandals. Have we not learned our lesson?

The Financial Accounting Standards Board's (FASB) decision to expense options reflects simple common sense. Options are compensation and compensation is a corporate operating expense. Federal Reserve Chairman Alan Greenspan, investing authority Warren Buffet, former SEC chief accountant Lynn Turner, the Conference Board, SEC Chairman William Donaldson, Nobel Prize winning economist Joseph Stiglitz, other notable economists, all support the practice of expensing options. It is an important part of the effort to protect employees, investors and consumers from the devastating consequences of corporate accounting scandals. We must not allow SB 979 to block FASB from enforcing this long-overdue rule!

As a voter, I urge you to oppose SB 979 and to support FASB's effort to end the devastating consequences of escalating CEO greed. I also urge you to support the Levin-McCain bill (SB 182, "Ending the Double Standard for Stock Options Act"), which would prevent a company from claiming a stock option expense on its tax return unless the company also includes that expense on its books. In order to restore confidence in American business and encourage sustained economic growth, we must begin by restoring honest and accurate accounting standards.

Sincerely,