Overview

Executive Stock Options and Stock Appreciation Rights is designed to assist corporate enterprises in the design and establishment of programs for granting stock options. It brings you the facts on such vital topics as the different types of stock options available, including non-qualified stock options and incentive stock options; features such as stock appreciation rights; advantages and disadvantages both from the point of view of the company and the optionee; what SEC disclosure and registration rules require; liabilities you may face under Section 16(b), including the modified Rule 16(b)-3. It also brings to you: stock option repricing; Section 423 stock purchase plans, with in-depth discussion of the applicable requirements of federal tax law, state blue sky laws, and federal securities law; new developments regarding 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. This book is updated as needed, generally two times each year.

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9781588520654

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Herbert Kraus is a retired former partner of Gibson, Dunn & Crutcher LLP, Los Angeles, California, and has practiced corporate and securities law with that firm throughout his professional career. He is a graduate of Stanford University (A.B. 1952) and the Stanford Law School (LL.B. 1955), where he was Order of the Coif. Mr. Kraus served as Chairman of the Business and Corporation Law Section of the Los Angeles County Bar Association from 1971 to 1972, as Chairman of the Committee on Partnerships and Unincorporated Associations from 1983 to 1984, and as Chairman of the Executive Committee of the Business Law Section of the California Bar form 1986 to 1987. He is a contributing author to Start-Up and Emerging Companies (Law Journal Press, 1985). Mr. Kraus is also the author of The California Corporation: Legal Aspects of Organization and Operation (Bureau if National Affairs, 1993).

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