Employee stock options are, technically speaking, non-standardized calls issued as a private contract between the employer and employee. Over the course of employment, a company generally issues vested ESOs to an employee that allow the employee, at some future date, to acquire shares of the employer at a particular price, generally the company's stock price on or near the date of grant. Depending on the vesting schedule and the maturity of the options, the employee may elect to exercise the options at some point, obligating the company to sell the employee its stock at whatever stock price was used as the strike price. At that point, the employee may either sell the stock or hold on to it in the hope of further price appreciation, or hedge the stock position with listed calls and puts.
An Employee Stock Purchase Plan (ESPP) is a tax-efficient means by which employees of a corporation can purchase the corporation's stock, often at a discount.
April 11, 2013
Employers Enhancing Stock Purchase Plans
Employers Enhancing Stock Purchase Plans
April 11, 2013 (PLANSPONSOR.com) - Improving economic conditions and a strengthening job market are prompting many U.S. companies to enhance their employee stock purchase plans.
PLANSPONSOR staff
editors@plansponsor.com
More than half (51%) of the com
March 20, 2013
Executive Tripped by 409A and Backdating Scandal
Executive Tripped by 409A and Backdating Scandal
March 20, 2013 (PLANSPONSOR.com) – An executive who exercised stock options following the effective date of 409A regulations may not get the refund of taxes he requested.
Rebecca Moore
editors@plansponsor.com
The U.S. Court of Federal Claims c
March 07, 2013
Tax Resource for Stock Compensation Updated
Tax Resource for Stock Compensation Updated
March 7, 2013 (PLANSPONSOR.com) - The Tax Center at myStockOptions.com shows taxpayers exactly how to report stock compensation and stock sales on tax returns.
Rebecca Moore
editors@plansponsor.com
The Tax Center addresses filing and reporting of t
December 27, 2012
ESOP Aquires Casino
ESOP Aquires Casino
December 27, 2012 (PLANSPONSOR.com)
- Shareholders of an Illinois casino have agreed to sell all of their equity to
a newly formed employee stock ownership plan (ESOP).
Jay Polansky
editors@plansponsor.com
The interest in Casino Queen Hotel
& Casino is selling for $17