In recent years, the level of legal, accounting, and regulatory complexity associated with employee stock options has continued to grow. This book, written by attorneys Alisa Baker and Alison Wright, and writer and editor Pam Chernoff, CEP, presents a straightforward, comprehensive overview of both the big-picture issues and the technical details related to designing and implementing stock option plans and employee stock purchase plans. The book also looks at hot issues and provides illustrative exhibits, a glossary, a bibliography, and primary source materials, plus a seminal article by Corey Rosen on plan design.
The 18th edition includes updates and clarifications throughout the book, including on accounting and Section 409A deferred compensation issues.
Alison E. Wright is a partner in the Employee Benefits Group at the law firm of Hanson Bridgett LLP, resident in the firm's San Francisco office. Her practice focuses on the tax, securities, and ERISA aspects of executive and equity compensation, including nonqualified deferred compensation plans, stock compensation plans, employee stock purchase plans, change-in-control plans, perquisite programs, and executive employment and severance agreements. Alisa J. Baker, a partner at the law firm of Levine & Baker LLP, is a nationally recognized equity/executive compensation expert who specializes in counseling individuals and companies on the full range of compensation-related matters. Pam Chernoff, CEP, is a freelance technical writer and editor specializing in equity compensation-related topics.