Practical Guidance
Time-saving Solutions
Knowledgeable Insights

Executive Stock Options and Stock Appreciation Rights

By Herbert Kraus
Publisher: ALM
ALM Product :BOOK
$688.00

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ISBN: 9781588520654
Publisher: ALM
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Don't even consider preparing a stock option plan for your company or clients without this unique one-volume reference book. Executive Stock Options and Stock Appreciation Rights will guide you through such vital topics as: types of stock options available, including nonqualified and incentive stock options; stock appreciation rights; SEC disclosure and registration requirements; liabilities under Section 16(b) and Rule 16b-3; stock option repricing; Section 423 stock purchase plans; federal tax law including Section 409A; state corporation and blue sky laws; accounting practice under revised Statement of Financial Accounting Standards No. 123; timing of stock option grants; requirements of the stock exchanges; IRS rulings affecting gifts of compensatory stock options; self-repricing "look-back" options; federal tax implications of dividing employee stock options in marital property settlements; and granting of stock options to dual or "leased" employees.

You'll learn about the advantages and disadvantages for both the company and the optionee. Plus, you'll find numerous sample forms and documents, including stock option plans for public and closely held companies, proxy statements, and submissions to stockholders disclosing existing stock option arrangements.

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Table of Contents



CHAPTER 1

Overview

CHAPTER 2

Issues Under State General Corporation Law

CHAPTER 3

Tax Issues

CHAPTER 4

Accounting Issues for the Employer

CHAPTER 5

State Blue Sky Law Issues

CHAPTER 6

Federal Securities Law Issues

CHAPTER 6A

Federal Labor Law Issues

CHAPTER 7

Provisions in Stock Option Plans

CHAPTER 8

Provisions in Stock Option Agreements

CHAPTER 9

Stock Options for Non-Employee Directors

CHAPTER 10

Sample Plans and Agreements

CHAPTER 11

Sample Proxy Statements Soliciting Stockholder Approvals

CHAPTER 12

Sample Disclosures of Executive Compensation That Includes Stock Options

CHAPTER 13

Stockholders' Attitudes Toward Stock Options

Index