Executive Stock Options and Stock Appreciation Rights

Don't even consider preparing a stock option plan for your company or clients without this unique one-volume reference book. Executive Stock Options and Stock Appreciation Rights brings you the facts on such vital topics as: the different types of stock options available, including nonqualified and incentive stock options; stock appreciation rights; SEC disclosure and registration requirements; liabilities under Section 16(b), including the modified Rule 16b-3; stock option repricing; Section 423 stock purchase plans; federal tax law; state corporation and blue sky laws; federal securities law; and accounting practice under Statement of Financial Accounting Standards No. 123 and 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.Kraus, Herbert is the author of 'Executive Stock Options and Stock Appreciation Rights', published 1994 under ISBN 9781588520654 and ISBN 158852065X.