Advertisement

The ABCs (and ESPPs, RSUs, SARs, ISOs, and NSOs) of Equity-Based Compensation

  • Michael J. Nathanson
  • Jeffrey T. Craig
  • Jennifer A. Geoghegan
  • Nadine Gordon Lee
  • Michael A. Haber
  • Seth P. Hieken
  • Matthew C. Ilteris
  • D. Scott McDonald
  • Joseph A. Salvati
  • Stephen R. Stelljes
Chapter

Abstract

One of the most overlooked, but most important, areas of executive financial planning involves taking advantage of stock-based grants and ownership. Many executives, like David, don’t take the opportunity to understand these opportunities fully until a company, career, or personal event forces them to look more closely. The authors consider planning techniques for maximizing the benefits associated with: directly owned company stock; employee stock purchase plans; qualified benefit plans; deferred compensation plans; restricted stock; restricted stock units; stock appreciation rights; incentive stock options; and non-qualified stock options. While the tax rules are important, it also is important to take into account: current holdings; company and market risks; career plans; and risk tolerance. Special situations, hedging strategies, trading plans, and rules for insiders are also considered.

Copyright information

© The Colony Group 2018

Authors and Affiliations

  • Michael J. Nathanson
    • 1
  • Jeffrey T. Craig
    • 2
  • Jennifer A. Geoghegan
    • 3
  • Nadine Gordon Lee
    • 4
  • Michael A. Haber
    • 3
  • Seth P. Hieken
    • 1
  • Matthew C. Ilteris
    • 1
  • D. Scott McDonald
    • 2
  • Joseph A. Salvati
    • 1
  • Stephen R. Stelljes
    • 2
  1. 1.The Colony GroupBostonUSA
  2. 2.The Colony GroupHinghamUSA
  3. 3.The Colony GroupNew YorkUSA
  4. 4.The Colony GroupArmonkUSA

Personalised recommendations