This excerpt taken from the VRSN 8-K filed Jan 4, 2007.
7 Important Tax Information.
You should refer to the Options Election, which contain important U.S. federal income tax information. We also recommend that you consult with a financial planner regarding Section 409A or other personal advisors before deciding whether or not to participate in this Options Election.
The Options Election shall not be deemed to ratify any purportedly unauthorized stock options.