Employers offer many forms of compensation besides cash, with employee stock options being a popular choice. Instead of issuing shares directly, employee stock options allow workers to purchase shares ...

Stock option plans are an extremely popular method of attracting, motivating, and retaining employees, especially when a company is unable to pay high salaries. A stock option plan gives a company the ...

Determine the company’s primary goals in granting equity compensation to executives and other service providers (collectively, service providers). Common goals for equity compensation awards include: ...

Daniel Nathan and Brian Neil Hoffman of Morrison & Foerster write: Stock option exercises may create additional risks of violating the securities laws depending upon how they are exercised. Through ...

ITC Ltd issues 2,69,610 ordinary shares to employees upon exercise of stock options. Issued share capital now stands at ...

Options contracts give the right to buy or sell stock at set prices, potentially profitable. There are call (buy) and put (sell) options; employee stock options are typically call options. Options' ...

This explains how ESOPs are taxed at exercise and at sale under Indian tax law. The key takeaway is that ESOPs attract salary tax first and capital gains tax ...