X0202 4 2004-12-10 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 55197 D Common Stock 6689 I by RSP Trust Deferred Stock Units 2004-12-10 5 J 0 18 11.01 A Common Stock 18 5054 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) 10.99 2005-12-08 2014-12-08 Common Stock 42200 42200 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 A total of 11,400 shares directly held are subject to vesting requirements. Full beneficial ownership of some or all of these shares may not fully vest in reporting person. 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 2004-12-13