X0202 4 2004-12-08 0 0000003370 IKON OFFICE SOLUTIONS INC IKN 0001192870 LIU DON H IKON OFFICE SOLUTIONS INC 70 VALLEY STREAM PARKWAY MALVERN PA 19355 0 1 0 0 SVP & General Counsel Common Stock 2004-12-08 5 A 0 11400 A 55197 D Common Stock 6689 I by RSP Trust Non-Qualified Stock Option (right to buy) 10.99 2004-12-08 5 A 0 42200 A 2005-12-08 2014-12-08 Common Stock 42200 42200 D 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 Restricted Stock granted pursuant to the Issuer's 2003 Employee Equity Incentive Plan. The Restricted Stock vests 1/3 per year beginning December 8, 2009 and has accrued dividend rights. 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. Stock option vests 1/3 per year beginning one year from the date of grant. 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 20% per year beginning one year from the date of grant. By: Maryanne Messenger, Power of Attorney For: Don H. Liu 2004-12-09