Making Incentive Stock Options Work

Webinar: ID# 1018070
Recorded CD
About This Course:
While employers are always looking to provide incentive to their employees and reward them, it is often unclear how to do so. One attractive way to reward and and give incentive to employees is to provide them with incentive stock options.

Incentive stock options provide employees with an equity interest in the company such that a portion of their compensation is directly linked to the performance of the employer. While incentive stock options are a great way to provide incentive compensation to a company's employees, there are many requirements which must be satisfied in order for an award of Incentive Stock option to provide the biggest benefit possible to the employee.

This webinar will help those individuals responsible for determining how to compensate employees, and responsible for the compliance of employees' compensation, to understand why incentive stock options are an attractive form of incentive compensation and understand the many requirements which must be satisfied to most effectively provide incentive stock options to employees.


Overview of the Different Types of Equity Compensation
  • Identify the Various Types of Equity Awards Granted by Companies to Employees
  • Discuss the Considerations in Determining Which Type of Equity Awards to Grant
Requirements for a Stock Option to Constitute an Incentive Stock Option
  • Discuss Requirements for the Plan Document Granting Incentive Stock Options
  • Discuss Requirement for the Option to Constitute an Incentive Stock Option
  • Comparison With Nonqualified Stock Options
  • Discuss Consequences of Failing to Comply With Statutory Requirements
Tax Treatment of Incentive Stock Options
  • Employer Tax Consequences and Reporting and Withholding Obligations
  • Employee Tax Consequences
Other Issues Associated With Incentive Stock Options
  • Considerations for Incentive Stock Options in a Change in Control
  • Modification, Extension or Renewal of Incentive Stock Options
About The Presenters

Elizabeth H. Bray
  • Associate with Polsinelli PC
  • Practices in the area of employee benefits and executive compensation which allows her to find creative and practical options to problems created by complex laws and regulations
  • Understands and works with clients to design, implement and ensure the compliance of employee benefit plans and executive compensation arrangements with the Internal Revenue Code, ERISA, HIPAA, COBRA, the Affordable Care Act and other federal statutes affecting such arrangements
  • Routinely drafts and reviews welfare plans including group health plans, cafeteria plans and wellness plans as well as qualified pension, profit-sharing and nonqualified retirement plans
  • Assist clients with the tax and ERISA issues that arise in connection with mergers, acquisitions, and other corporate transactions, including the 280G parachute payment calculations; also advises clients with respect to all forms of equity compensation plans, including the review of such plans for tax compliance with 409A and 162(m)
  • J.D. degree, Villanova University School of Law; B.A. degree, Villanova University
Hannah R. DeLuca
  • Associate with Polsinelli PC
  • Practices in employee benefits and executive compensation
  • Obtained a summary judgment in favor of a health plan plaintiff in ERISA claim for benefit litigation
  • Prepared IRS filings in connection with an Employee Stock Ownership Plan’s 409(p) violation and reduction of potential IRS penalties and taxes
  • Established creative equity incentive plans for start-up and mid-sized employers and established incentive compensation plans for public companies
  • Drafted comprehensive medical insurance, health reimbursement arrangement and flexible spending arrangement plans for a large public employer
  • J.D. degree, University of North Carolina; M.A. degree, University of Missouri-Kansas City; B.A. degree, University of Missouri-Kansas City
Making Incentive Stock Options Work
Available on CD format
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