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That, of course, is what is meant by abusive "backdating" in today's parlance.The purpose of disguising an in-the-money option through backdating is to allow the person who gets the option grant to realize larger potential gains-without the company having to show it as compensation on the financial statements. This issue is one of intense public interest because it strikes at the heart of the relationship among a public company's management, its directors, and its shareholders. Securities and Exchange Commission Chairman Shelby, Ranking Member Sarbanes, and Members of the Committee: Thank you for inviting me to testify today about options backdating.

I am especially pleased to testify together with Chairman Mark Olson of the Public Company Accounting Oversight Board.

If you are claiming universal credit as a couple and your partner is below pension credit age, you won't receive housing benefit and the rules are different.

Ask for your housing benefit claim to be backdated as soon as you can, if you are of working age.

Your housing benefit can be backdated for up to three months if you are of pension credit age.

Your claim should be automatically backdated to the date you reached pension credit age or the date you have to pay rent from if this is later.

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