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Private Wealth Management: The Complete Reference for the Personal Financial Planner, Ninth Edition, 9th Edition by Jerry Rosenbloom, G. Victor Hallman

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18

Employee Stock Compensation Plans

Employee stock options and other stock plans have been used for many years, and the tax law has had various provisions concerning them.1 But for most of this time, stock options were granted only, or mainly, to senior executives. However, in recent years, some corporations have adopted more broadly based plans covering more levels of management, or even most of their full-time employees. Of course, many companies also have employee stock purchase plans that are designed to cover virtually all employees.

TYPES OF PLANS

In the classification that follows, we have divided employer stock plans into statutory plans and nonstatutory plans. Statutory plans are those to which the tax law accords special tax advantages ...

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