No. The date is correct (they were issued at the end of the month), but the price chosen is the best price for the grantee. This is roughly theft from the other

No. The date is correct (they were issued at the end of the month), but the price chosen is the best price for the grantee. This is roughly theft from the other stockholders. If you look at the link in akeck's comment its actually tax evasion. There is(was?) a tax break if stock options were granted at the same price as the day they were issued. So by lying about the date they were able to get the cheaper price, and also get the tax break. It's no more theft than paying a salary, the company could set the price at anything they wanted. They could also just give away securities for free, as long as all laws are being met. In this case they were reporting the incorrect date, and owing less in taxes because of it.