"Executive Stock Options and Stock Appreciation Rights" is designed to assist corporate enterprises in the design and establishment of programs for granting stock options. It brings you the facts on such vital topics as the different types of stock options available, including non-qualified stock options and incentive stock options; features such as stock appreciation rights; advantages and disadvantages both from the point of view of the company and the optionee; what SEC disclosure and registration rules require; liabilities you may face under Section 16(b), including the modified Rule 16(b)-3. It also brings to you: stock option repricing; Section 423 stock purchase plans, with in-depth discussion of the applicable requirements of federal tax law, state blue sky laws, and federal securities law; new developments regarding Opinion 25 of the Accounting Principles Board; 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. This book is updated as needed, generally two times each year.
