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Executive Stock Options and Stock Appreciation Rights (Employment Law Series)

Kraus, Herbert

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ISBN 10: 158852065X / ISBN 13: 9781588520654
Published by Law Journal Press
Condition: Very Good
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Bibliographic Details

Title: Executive Stock Options and Stock ...

Publisher: Law Journal Press


Book Condition:Very Good

About this title


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 will guide you through such vital topics as: types of stock options available, including nonqualified and incentive stock options; stock appreciation rights; SEC disclosure and registration requirements; liabilities under Section 16(b) and Rule 16b-3; stock option repricing; Section 423 stock purchase plans; federal tax law including Section 409A; state corporation and blue sky laws; accounting practice under revised Statement of Financial Accounting Standards No. 123; timing of stock option grants; requirements of the stock exchanges; 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.

You'll learn about the advantages and disadvantages for both the company and the optionee. Plus, you'll find numerous sample forms and documents, including stock option plans for public and closely held companies, proxy statements, and submissions to stockholders disclosing existing stock option arrangements.

Book #00628; looseleaf, one volume, 730 pages; published in 1994, updated as needed; no additional charge for updates during your subscription. Looseleaf print subscribers receive supplements. The online edition is updated automatically. ISBN: 978-1-58852-065-4.

About the Author:

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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