Using deferred stock options to maximize the value of an executive compensation package
Article Abstract:
Nonqualified stock options (NQSO) are one of the more popular perks in compensation packages for company officers. However, these NQSOs have expiration dates at which time the shareholder may or may not be ready to sell. Selling will realize gains but these gains are subject to tax. On the other hand, holding on to the shares may result in further appreciation. The deferred stock option technique presents a middle way between the aforementioned alternatives. The shareholder does not have to pay his taxes up front and the value of his shares can still appreciate.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 1999
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Guide to executive compensation disclosure rules
Article Abstract:
1993 statements of disclosure of executive compensation in Securities and Exchange Commission filings must provide tables and narrative describing the five highest-paid company officials. Tabular compensation information must include a three-year summary of executive salaries, stock options, and other long-term incentives. In addition, each company must provide a graph which compares five-year stock performance to several published indexes and the compensation committee's description of their rationale for pay decisions.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 1993
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Stock compensation and share dilution: what companies need to know
Article Abstract:
Shareholders are starting to avoid the application for new share reauthorizations due to fears that the increasing number of stock-based awards used as compensation for top executives may lead to share dilution. This problem can be avoided by conducting stock award utilization studies to identify the correct level of share dilution. These studies utilize information on the stock usage patterns of executives.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 1996
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