The level of legal, accounting, and regulatory complexity associated with employee stock options continues to grow. This book presents a straightforward, comprehensive overview of both the big-picture issues and the technical details related to designing and implementing equity compensation plans, emphasizing 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 25th edition (2025) includes updates to chapters 1, 2, 3, 8, and 9.
