In today's world, stock options are still important, but other equity compensation plans are rapidly assuming greater importance. Companies such as Amazon.com and Microsoft are moving from stock options to restricted stock, and still other companies both large and small are doing more with phantom stock, stock appreciation rights, or direct stock purchases.
This book/CD combination is an essential toolkit for everyone who needs to research or implement such a strategy. The book includes eight chapters on what the plan alternatives are, how they work, how to combine them, and the legal and accounting issues they raise. The authors include leading authorities from law firms, Deloitte & Touche, E*TRADE Financial, and the NCEO.
The book also includes a set of model plan documents, most of them heavily annotated, prepared by attorneys. The plan documents are included in word processing formats (Microsoft Word and Rich Text Format) on the CD that comes with the book, so you can open and edit them.
Contents
- Basic Issues in Plan Design
- Phantom Stock and Stock Appreciation Rights
- Restricted Stock Plans
- Performance Award Plans
- Direct Stock Purchases in Closely Held Companies
- Accounting Issues
- ESOPs, ESPPs, 401(k) Plans, and Stock Options: When the Old Standbys Still Make Sense
