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 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.

Corey Rosen

Teresa Y. Huang

Samuel W. Krause

Rachel J. Markun

Alan Nadel

Monica R. Patel

The ESOP Communications Sourcebook is a book-CD package that includes 8 chapters on communicating your employee stock ownership plan (ESOP), 16 handouts (also provided in Word format on the CD) you can use, and a collection of 38 sample PowerPoint presentations, PDFs, images, and Word documents from a variety of ESOP companies. 
 Explaining an ESOP to employees is difficult. The first challenge is that most employees have little experience with stock, and many do not really understand what stock is, where it comes from, and how it gains or loses value. Second, most employees do not understand how business works. This problem is made worse by the fact that most people either think they know more than they do or don't want to admit that they don't know. Third, ESOPs are not intuitive. At the NCEO, we have a hard time explaining ESOPs to business owners and financial reporters, let alone to everyday employees. One reason is that the terms used to explain ESOPs (allocations, leverage, distributions, vesting, fiduciaries, suspense accounts, valuation, and so on) are usually completely new to most employees. Fourth, employees generally are most interested to know the amount of stock they will receive and when they will receive it. Long explanations of this process can make employees squirm in their seats. 
 Communicating ESOPs is not easy, but it is rewarding. One of the goals of an ESOP is to improve company performance by getting participants more involved. Research demonstrates that an effective communications program, combined with an ESOP that is financially significant and an active employee involvement program, results on average in significantly improved productivity and faster sales growth. Communications budgets are every bit as important as budgets for plan administration to the success of your ESOP. 
 This book/CD package provides a jump start to your ESOP communications by giving you (1) chapters about how to communicate employee ownership and financial issues, (2) templates of short documents (included in word-processing format on the CD as well as in the printed book) you can customize and use as handouts, intranet resources, or newsletter articles; and (3) sample communication documents from ESOP companies in digital form on the CD.

The ESOP Communications Sourcebook

Paul Horn

Linshuang Lu

Alex Moss

Ginny Vanderslice

Certified Equity Professional Institute: GPS 2018- Combined 4-in-1 Volume: Employee Stock Purchase Plans, 2018 ed; Restricted Stock and RSUs, 2018 ed; Performance Awards, 2018 ed; Global Equity Plans

Santa Clara University

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