... 86,88 90 bigger deals, 90 91 defined, 85–86, 88 90 at Enron, xi–xii, 24–25, 90 91 footnotes, 86, 158at HealthSouth, 88, 99 , 156proxy statements, in, 86–87, 89 at Rite Aid, 97 99 self-dealing, 91 92 , 156–157at ... also Financial Accounting Standards Board(FASB), pensions Financial Accounting StandardsBoard (FASB):options, 68, 76, 78– 79, 84, 158pensions, 103, 115, 122related party transactions,88 90 , ... effective tax rate as 164.3 percent, which is highlyunusual. It also gives numbers for 199 9 taxes paid and taxrate that differ substantially from those included in the company’s 199 9 10-K. (Note...