The Stock Options Book, Sixth Edition

In recent years, the level of legal, accounting, and regulatory complexity associated with employee stock options has only grown. This book, written by attorney Alisa Baker, a leading equity compensation expert, presents a straightforward, comprehensive overview of both the big-picture issues and the technical details related to designing and implementing stock option 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.

Among many changes noted throughout the text, the sixth edition includes new material on the impact of new IRS cost-sharing regulations on ISOs, the status of FASB/IASB stock-based compensation rules, the status of post-Sarbanes-Oxley securities law regulations, a summary of the proposed ISO regulations, a discussion of down-market ESPP scenarios, recent SRO shareholder approval rules, restricted stock units and the Microsoft plan, and standards for independent compensation committees. Additionally, the book now features an index.