The Stock Options Book is a comprehensive guide for U.S. companies and their professional advisors who want to set up and maintain employee stock option programs to attract, retain, and reward employees. The book covers legal rules, administrative matters, valuation, accounting, plan design, IPO issues, creating a more productive "ownership culture," special considerations for equity compensation in closely held companies, case studies, new research on how companies are structuring their option plans, common questions and answers for plan participants, and alternative plans such as phantom stock, all with an emphasis on broad-based plans in which most or all employees are offered options.

The stock options book: How you can use broad-based employee stock option plans and related programs to attract, reward, motivate, and retain employees

Business & Money

Scott S. Rodrick

Investing

National Center for Employee Ownership

Nestled in 14 paradoxes, Charles Edmunson conveys leadership principles that value the individual and challenge traditional management practices. Reflecting on his 20 years of business experience, Edmunson touches us intellectually as well as in the heart-causing each of us to ponder our management style. Paradoxes like "We have more influence when we listen than when we tell" and "We gain respect not by demanding it but by giving it" make this short book powerful.

Paradoxes of Leadership

Edmunson, Charles

Management & Leadership

An ESOP (employee stock ownership plan) is a tax-qualified benefit plan that is designed to invest primarily in company stock. Among other things, an ESOP can be used to purchase shares from retiring owners in closely held companies; buy out divisions, product lines, or entire companies; finance new capital; and provide a tax-advantaged employee benefit. There are over 11,000 U.S. companies with ESOPs, covering well over 8 million employees. 
Many ESOPs are leveraged, meaning that the plan borrows money on the employer company's credit to buy company stock. It is the only qualified employee benefit plan that can do this. Moreover, the company can deduct ESOP contributions it makes for both principal and interest payments for the loan, and owners of closely held C corporations who sell to an ESOP can avoid paying capital gains tax on the sale proceeds by reinvesting them in qualifying U.S. securities. 
Written by leading experts, this book is a practical tool for business owners, managers, and advisors dealing with both public and private companies. It covers contribution limits, valuation issues, accounting, the tax-deferred "rollover," due diligence, feasibility, employee buyouts, multi-investor issues, mergers and acquisitions, and other relevant topics. The book is designed to be used by both public and private companies as well as their professional advisors.

Leveraged ESOPs and Employee Buyouts

Rodrick, Scott

Stock Options Beyond the Basics

NCEO

For business owners, managers, professional advisors, and fiduciaries involved with an employee stock ownership plan (ESOP) in a closely held company, the determination of the stock's fair market value for ESOP purposes is a crucial issue.

ESOP Valuation (Expert guidance for companies, consultants, and appraisers)

NATIONAL CENTER FOR EMPLOYEE OWNERSHIP

This book takes a broad look at how to use incentives, ranging from stock options to cash bonuses to gainsharing, to motivate and reward employees in dynamic companies that seek to create a more productive "ownership" culture. Using both technical discussions and case studies, it explores incentives both as self-sufficient tools and as complements to retirement-oriented plans such as employee stock ownership plans (ESOPs). Specific topics covered by individual chapters include stock incentives in entrepreneurial growth companies, how incentives fit into the "Great Game of Business," communicating short-term incentives to employees, performance-based stock options, gainsharing and the Scanlon plan, a new type of phantom equity plan, the incentive programs at employee-owned Science Applications International Corporation (SAIC), how to correctly design a cash incentive program, and more.

Incentive Compensation and Employee Ownership

Business Development & Entrepreneurship

Selling to an ESOP (Employee Stock Ownership Plan); A Comprehensive Guide for Owners, Managers, and Advisors of Closely Held Companies

More than ever before, a company's most important asset is its people. The ideas and information employees can contribute every day distinguish innovative, dynamic, and successful businesses from their more plodding peers. To encourage employees to get more involved, more and more companies ask employees to "think and act like owners," even if they don't share actual ownership. Others do share ownership but still treat people as "just employees." However, research and experience show it is the combination of involvement and ownership that really creates winners. It's not an easy task, however; ownership management requires constant attention every day. This book draws on the National Center for Employee Ownership's over 20 years of experience in this field, and, more importantly, the experience of the leading employee ownership companies. It provides concrete, specific ideas on how to structure plans, share information, get employees involved in decisions, and even have fun.

Ownership Management: Building a Culture of Lasting Innovation

Rosen, Corey

Carberry, Ed

Economics

In recent years, more and more companies have begun to use stock options to attract, retain, and reward employees at all levels of the organization. As the use of stock options has increased, so has the degree of legal, accounting, and regulatory complexity associated with employee option plans. This all-new fifth edition of The Stock Options Book by equity compensation expert Alisa J. Baker presents a straightforward, comprehensive overview of both the big-picture issues and the technical details related to designing and implementing stock option plans. In addition to examining the rules, the book looks at "hot" issues and provides illustrative exhibits, a glossary, a bibliography, and primary source materials, plus a seminal article by Corey Rosen on stock plan design.

The Stock Options Book

Baker, Alisa

In recent years, the level of legal, accounting, and regulatory complexity associated with employee stock options has only grown. This book, written by attorney Alisa Baker, a leading equity compensation expert, presents a straightforward, comprehensive overview of both the big-picture issues and the technical details related to designing and implementing stock option plans. The book also looks at "hot" issues and provides illustrative exhibits, a glossary, a bibliography, and primary source materials, plus a seminal article by Corey Rosen on plan design. 
Among many changes noted throughout the text, the sixth edition includes new material on the impact of new IRS cost-sharing regulations on ISOs, the status of FASB/IASB stock-based compensation rules, the status of post-Sarbanes-Oxley securities law regulations, a summary of the proposed ISO regulations, a discussion of down-market ESPP scenarios, recent SRO shareholder approval rules, restricted stock units and the Microsoft plan, and standards for independent compensation committees. Additionally, the book now features an index.

The Stock Options Book, Sixth Edition

Baker, Alisa J

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