Articles on Stock Options and Related Plans

The articles below provide a basic introduction to what stock options and stock purchase plans are and how they work. (Remember, ESOPs have nothing to do with stock options.) For detailed information on stock options and related plans, see our publications on these subjects.

Stock Option Basics Employee Stock Options Fact Sheet Five Common Myths About Broad-Based Equity Plans Employee Stock Options and Related Equity Incentives Stock Options and the Alternative Minimum Tax (AMT) Performance Stock Options in Broad-Based Plans Exemption from Securities Registration Under Rule 701 Avoiding Lawsuits in Your Stock Option Plan Phantom Stock and Stock Appreciation Rights (SARs) Restricted Stock and Direct Stock Purchase Plans Also see the relevant parts of An Overview of Employee Ownership. Choosing an Equity Strategy Five Key Errors in Designing Equity Compensation Plans in Closely Held Companies Equity Incentives in Limited Liability Corporations (LLCs) Sharing Equity in a Startup or Established Entrepreneurial Venture

Research & Statistics Is Expensing the Y2K of Equity Compensation? Stock Option Grant Announcements and Shareholder Value Who Should Get Options? What Research, Not Theory, Tells Us Venture-Backed Companies Still Issue Options Broadly Broadly Granted Stock Options Improve Corporate Performance Performance Effects of Options in "New Economy" and Unionized Companies For more statistics, etc., see the research articles in our reference area. Plan Design Data and Surveys For how companies are operating their plans, see Current Practices in Stock Option Plan Design. Current Issues Stock Option Backdating and Other Grant Timing Controversies What Do Options Really Reward? FASB Issues Final Accounting Rules How To Make Stock Options Work Better and Prevent Abuses Stock Options: Who Gets What? Reforming Stock Options in the Post-Enron, Post-WorldCom Era

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