EX-99.(A)(1)(J) 12 dex99a1j.htm FORM OF OPTION EXCHANGE CALCULATION SPREADSHEET Prepared by R.R. Donnelley Financial -- Form of Option Exchange Calculation Spreadsheet
 
EXHIBIT 99.(a)(1)(J)
 
INSERT FROM OPTION STATUS ON www.aststockplan.com

  
OPTION EXCHANGE CALCULATION

    
SHARES ISSUABLE BY CATEGORY

    
GRANT
DATE
  
GRANT
NO.
  
GRANT
PRICE
  
OPTIONS
OUT-
STANDING
  
VALUE
PER
OPTION
  
VALUE
OF OPTIONS
TEN-
DERED
(F*G)
  
ESTI-
MATED
WITH-
HOLDING
PERCENT-
AGE
(See Tax
Estimator)
  
AMOUNT
WITH-
HELD
(G*H)
  
VALUE
OF
OPTIONS
TEN-
DERED,
LESS
WITH-
HOLDING
(F-H)
  
SHARES
ISSUABLE
BASED
ON
10/24/02
CLOSING
PRICE
(F/Closing Price)
    
SHARES
TO BRO-
KERAGE
ACCOUNT
[(F*50%)-H]/
Closing Price
    
SHARES
SUBJECT TO
HOLDING RESTRICTION THAT
EXPIRES ON
4/23/03
(J-K)*50%
    
SHARES
SUBJECT TO HOLDING
RESTRICTION THAT
EXPIRES ON
10/23/03
(J-K)*50%
  
CONFIRM NO. OF SHARES ISSUABLE BY CATEGORY (K+L+M)=J



























(A)
  
(B)
  
(C)
  
(D)
  
(E)
  
(F)
  
(G)
  
(H)
  
(I)
  
(J)
    
(K)
    
(L)
    
(M)
  
(N)



























11/1/2001
  
Example 1
  
$35.00
  
1,000
  
$3.20
  
$3,200.00
  
35%
  
$1,120.00
  
$2,080.00
  
232
    
54
    
89
    
89
  
232



























                                                                        



























 
Enter Your Data in the PINK-COLORED CELLS to Estimate Shares Issuable, Calculate Withholding Tax, and Determine Allocation of Shares by Category upon Closing —
WHITE CELLS WILL AUTO-CALCULATE

              
0
  
$3.20
  
$—
  
35%
  
$—
  
$—
  
—  
    
—  
    
—  
    
—  
  
—  



























              
0
  
$3.20
  
$—
  
35%
  
$—
  
$—
  
—  
    
—  
    
—  
    
—  
  
—  



























              
0
  
$3.20
  
$—
  
35%
  
$—
  
$—
  
—  
    
—  
    
—  
    
—  
  
—  



























 
Closing Price = $9.00
 
The number directly above will not be determinable until market close on 10/24/02. You may enter different prices above to run various scenarios.
 
Withholding Tax Estimator

   
Federal Required %
 
27%
State Required%*
 
 6%
FICA/FUTA/SDI**
 
 2%
   
   
35%

*
 
See State List Under State Tax Tab
**
 
Note: FICA/FUTA/SDI or other required taxes may be applicable and may apply if annual caps have not been reached. The withholding rates will vary from individual to individual.


 
State

      
Mandatory Withholding Rate

AK    
 
Alaska
  
0.000%
AL
 
Alabama
  
5.000%
AR
 
Arkansas
  
7.000%
AZ
 
Arizona
  
5.600%
CA
 
California
  
6.000%
CO
 
Colorado
  
5.000%
CT
 
Connecticut
  
4.500%
DC
 
District of Columbia
  
9.500%
DE
 
Delaware
  
6.450%
FL
 
Florida—No SIT
  
0.000%
GA
 
Georgia
  
6.000%
HI
 
Hawaii
  
8.000%
IA
 
Iowa
  
6.000%
ID
 
Idaho
  
8.200%
IL
 
Illinois
  
3.000%
IN
 
Indiana
  
3.400%
KS
 
Kansas
  
5.000%
KY
 
Kentucky
  
6.000%
LA
 
Louisiana
  
3.000%
MA
 
Massachusetts
  
5.850%
MD
 
Maryland
  
6.500%
ME
 
Maine
  
5.000%
MI
 
Michigan
  
4.400%
MN
 
Minnesota
  
6.250%
MO
 
Missouri
  
6.000%
MS
 
Mississippi
  
3.000%
MT
 
Montana
  
6.000%
NC
 
North Carolina
  
6.000%
ND
 
North Dakota
  
3.900%
NE
 
Nebraska
  
5.000%
NH
 
New Hampshire—No SIT
  
0.000%
NJ
 
New Jersey
  
6.370%
NM
 
New Mexico
  
8.500%
NV
 
Nevada—No SIT
  
0.000%
NY
 
New York
  
7.350%
OH
 
Ohio
  
3.500%
OK
 
Oklahoma
  
5.000%
OR
 
Oregon
  
9.000%
PA
 
Pennsylvania
  
2.800%
PR
 
Puerto Rico
  
0.000%
RI
 
Rhode Island
  
7.700%
SC
 
South Carolina
  
7.000%
SD
 
South Dakota—No SIT
  
0.000%
TN
 
Tennessee—No SIT
  
0.000%
TX
 
Texas—No SIT
  
0.000%
UT
 
Utah
  
6.500%
VA
 
Virginia
  
5.750%
VT
 
Vermont
  
7.000%
WA
 
Washington
  
0.000%
WI
 
Wisconsin
  
6.930%
WV
 
West Virginia
  
4.500%
WY
 
Wyoming—No SIT
  
0.000%