X0202 4 2004-11-22 0 0000003370 IKON OFFICE SOLUTIONS INC IKN 0001192870 LIU DON H 70 VALLEY STREAM PARKWAY MALVERN PA 19355 0 1 0 0 SVP & General Counsel Common Stock 2004-11-22 5 F 0 2510 10.99 D 43797 D Common Stock 2004-10-13 5 J 0 183 11.21 A 6666 I by RSP Trust Common Stock 2004-11-18 5 J 0 23 11.01 A 6689 I by RSP Trust Deferred Stock Units Common Stock 5036 5036 I by Rabbi Trust Non-Qualified Stock Option (right to buy) 2.5 2002-01-23 2011-01-23 Common Stock 105000 105000 D Non-Qualified Stock Option (right to buy) 7.75 2003-12-09 2012-12-09 Common Stock 45000 45000 D Non-Qualified Stock Option (right to buy) 10.79 2004-12-12 2013-12-12 Common Stock 48000 48000 D Non-Qualified Stock Option (right to buy) 11.45 2002-12-14 2011-12-14 Common Stock 60000 60000 D Non-Qualified Stock Option (right to buy) 14.8125 2000-03-15 2009-03-15 Common Stock 75000 75000 D Securities withheld by issuer pursuant to tax obligation generated as a result of vesting in restricted stock. Exempt transaction pursuant to Rule 16b-3(e). Securities reported herein were acquired pursuant to the issuer's 401(k) Retirement Savings Plan (RSP). Exempt transaction pursuant to Rule 16b-3(c). Equivalent shares based on the total Net Asset Value (NAV) of IKON Stock Fund in issuer's 401(k) Plan. Due to market fluctuations in NAV, the number of equivalent shares may increase or decrease from month to month independently of the officer's purchases or sales. Shares acquired pursuant to IKON Office Solution Inc.'s Amended and Restated Executive Deferred Compensation Plan, as amended (the "Plan"), the stock units become payable in common stock upon the events set forth in the Plan. Stock option vests 1/3 per year beginning one year from the date of grant. Stock Option vests 20% per year beginning one year from the date of grant. By: Maryanne Messenger, Power of Attorney For: Don H. Liu 2004-11-23