|
Equity Compensation 101
By Gary T. Moyer, April 11, 2000
ESOP
- Disadvantages
- The applicable rules are extremely complex
- High level of administration (read: cost)
- Valuations required (read: cost)
- Timing of the reward (stock to the participant) is delayed until the vested employee retires or leaves the Company
- Ownership rights and privileges are limited while the stock is in the ESOP
|
