This book provides sample plan documents for incentive stock option (ISO) plans, nonqualified stock option (NSO) plans, and tax-qualified (Section 423) employee stock purchase plans (ESPPs). The plans have been updated for this third edition by the author, David R. Johanson. This publication will not eliminate the need for nonprofessionals to hire an advisor to help set up their plans (no publication could do that); rather, it will help readers understand how stock option and stock purchase plans really work and what their choices are, and give them plan language they might use. The book comes with a CD with the plan documents in word-processing format.

Model Equity Compensation Plans (Sample Stock Option and Stock Purchase Plan Documents)

David R. Johanson

Business & Money

National Center for Employee Ownership (NCEO)

For many companies, stock options, ESPPs, or ESOPs are not the only stock plans to consider. Instead, restricted stock awards, restricted stock units, phantom stock, stock appreciation rights (SARs), performance awards, and/or direct stock purchases are an essential part of their compensation strategies. This book/CD combination is an essential toolkit for everyone who needs to research or implement such plans. 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, NASPP, and the NCEO. The book also includes a CD with set of model plan documents, most of them annotated, prepared by law firms. The plan documents are included in word processing formats (Microsoft Word and Rich Text Format) so you can easily edit and use them. In the 11th edition, chapters 1 through 4 and 7 have been revised and updated (as of late 2012) where needed. Additionally, every plan document included on the CD was updated except for the stock purchase agreement and the non-electronic administration version of the stock-settled SAR award.

Equity Alternatives: Restricted Stock, Performance Awards, Phantom Stock, SARs, and More, 11th ed.

Corey Rosen

Joseph S. Adams

Barbara Baksa

Daniel D. Coleman

Daniel Janich

Blair Jones

Kay Kemp

Scott Rodrick

Martin Staubus

Robin Struve

Dan Walter

The National Center for Employee Ownership

For many years, the most common advice on sharing equity with employees in a limited liability company (LLC) has been "switch to S corporation status instead." The argument was that it was too complicated to share equity in an LLC. Yet many LLC leaders want to share equity with employees and have very good reasons for retaining their company's status as an LLC. When we at the NCEO asked experts in employee ownership law if it were possible to share equity in an LLC, the usual response was "yes, but it is complicated."; No one seemed to want to go into too much detail about just what these complications were, however. 
 This book finally makes detailed material available on equity compensation in LLCs. It not only explains all the issues around LLC equity compensation but also includes a set of sample plan documents in digital format. 
 In the second edition, the book has been substantially revised and expanded. The chapter on equity interests in LLCs was completely rewritten and expanded by a team of experienced attorneys. The same team replaced the single plan document in the first edition of the book with a new, complete set of plan documents. Additionally, chapter 6 has been added, discussing communicating with employees about equity. Finally, the chapter on accounting has been updated.

Equity Compensation for Limited Liability Companies (LLCs), 2nd ed.

Teresa Y. Huang

Samuel W. Krause

Rachel J. Markun

Alan Nadel

Monica R. Patel

For many companies, stock options, ESPPs, or ESOPs are not the only stock plans to consider. Instead, restricted stock awards, restricted stock units, phantom stock, stock appreciation rights (SARs), performance awards, and/or direct stock purchases are an essential part of their compensation strategies. This book/CD combination is an essential toolkit for everyone who needs to research or implement such plans. 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 &amp; Touche, NASPP, and the National Center for Employee Ownership. The book also includes a CD with set of model plan documents, most of them annotated, prepared by law firms. The plan documents are included in word processing format so you can easily edit and use them. In the 14th edition, chapters 2, 3, 4, and 7 have been revised and updated (as of late 2015) where needed. Additionally, every plan document included with the book was reviewed and then revised when necessary.

Equity Alternatives: Restricted Stock, Performance Awards, Phantom Stock, SARs, and More, 14th ed.

For many companies, stock options, ESPPs, or ESOPs are not the only stock plans to consider. Instead, restricted stock awards, restricted stock units, phantom stock, stock appreciation rights (SARs), performance awards, and/or direct stock purchases are an essential part of their compensation strategies. This book/CD combination is an essential toolkit for everyone who needs to research or implement such plans. 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 &amp; Touche, NASPP, and the National Center for Employee Ownership. The book also includes a CD with set of model plan documents, most of them annotated, prepared by law firms. The plan documents are included in word processing format so you can easily edit and use them. 
 In the 15th edition, chapters 1, 2, 3, 4, 5, 6, and 7 have been revised and updated (as of late 2016) where needed. Additionally, every plan document included with the book was reviewed and then revised when necessary.

Equity Alternatives: Restricted Stock, Performance Awards, Phantom Stock, SARs, and More, 15th ed.

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Books by David R. Johanson