Top executives have participated in sensitivity training.
Over all, 500 executives participate in the option program.
All executives participate in the planning process.
The report was released after the market closed on Tuesday, after which senior executives participated in a conference call with analysts.
Mr. Downing maintains now that he meant that no executive still with the company had participated in or knew about criminal activities.
Judge West found that a senior executive of Columbia had participated personally in the unlawful labor practices.
At I.B.M., for example, senior executives can participate in pension and benefit plans that are not available to the typical worker.
The lawyers argued that the government failed to prove its underlying charge: that the former executives participated in an overarching criminal conspiracy.
Peter Laister, the company's chairman, insisted that no current director or senior executive had participated in any wrongdoing.
Several training formats are available to allow executives to participate in this 16 month training.