The entire discussion of stock options has changed in just the past few years. Now that stock options are being required to be charged to earnings, companies are being more thoughtful than ever in their use and administration. In addition, grantees have become more sophisticated — they are more educated than ever before, and they want to understand the details of the programs and processes involved. At the same time, government regulators are increasingly checking into how options are being used, thus making accurate administration more important than ever.
Successful programs can still result in a multitude of advantages, from positive employer-employee relations and wealth creation to long-term retention and a competitive edge for companies looking to differentiate themselves in the marketplace.
This update of the 2005 publication addresses each of these issues, and seeks to explain many of the core aspects of stock plan administration. HR professionals and stock plan administrators interested in learning more about equity plan administration will find this book extremely valuable.