Register Online - Add to Cart
Product ID: 397424EAU
Credit & Course Provided by:

Making Incentive Stock Options Work for Your Company

OnDemand Webinar (85 minutes)

Find out if an incentive stock option plan is a good fit for your company.

While employers are always looking to provide pay to their employees to incentive and reward them, it is often unclear how to do so. One attractive way to reward and incentivize employees is to provide them with incentive stock options. Incentive stock options provide employees with an equity interest in the company such that a portion of their compensation is directly linked to the performance of the employer. While inventive stock options are a great way to provide incentive compensation to a company's employees, there are many requirements which must be satisfied in order for an award of Incentive Stock option to provide the biggest benefit possible to the employee. This topic will help those individuals responsible for determining how to compensate employees and responsible for the compliance of employees' compensation to understand why incentive stock options are an attractive form of incentive compensation and understand the many requirements which must be satisfied to most effectively provide incentive stock options to employees.


Elizabeth H. Bray, Polsinelli PC Hannah R. DeLuca, Polsinelli PC


Overview of the Different Types of Equity Compensation

• Identify the Various Types of Equity Awards Granted by Companies to Employees

• Discuss the Considerations in Determining Which Type of Equity Awards to Grant

Requirements for a Stock Option to Constitute an Incentive Stock Option

• Discuss Requirements for the Plan Document Granting Incentive Stock Options

• Discuss Requirement for the Option to Constitute an Incentive Stock Option

• Comparison With Nonqualified Stock Options

• Discuss Consequences of Failing to Comply With Statutory Requirements

Tax Treatment of Incentive Stock Options

• Employer Tax Consequences and Reporting and Withholding Obligations

• Employee Tax Consequences

Other Issues Associated With Incentive Stock Options

• Considerations for Incentive Stock Options in a Change in Control

• Modification, Extension or Renewal of Incentive Stock Options