Equity Compensation 101
By Gary T. Moyer, April 11, 2000

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Begin - Equity Compensation 101

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Table of Contents

• Equity Compensation 101
• Types of Equity Compensation
• Why Use Equity Compensation?
• Disadvantages
• General Tax Rule
• General Exceptions to Tax Rule
• Restricted Stock Purchase Plan
• Restricted Stock Purchase Plan
• Restricted Stock Purchase Plan
• Restricted Stock Purchase Plan
• Stock Bonus Plan
• Stock Purchase Plan
• Incentive Stock Option
• ISO Requirements
• ISO Requirements (con’t)
• ISO Requirements (con’t)
• ISO Requirements (con’t)
• ISO - Tax Consequences
• ISO - Pros and Cons
• Non-Qualified Stock Option
• NQSO - Tax Treatment
• NQSOs - Pros and Cons
• Phantom Stock
• Phantom Stock - Taxation
• Phantom Stock - Pros and Cons
• Recapitalization (Value Freeze)
• Recapitalization (Value Freeze)
• Recapitalization - Tax Result
• Recapitalization - Pros and Cons
• ESOP
• ESOP