Employee Stock Ownership Plan - ESOP

An employee option plan that grants additional shares to the plan every year. Also known as an "evergreen plan".

A restructuring strategy in which employees buy a majority stake in their own firms. This form of buyout is often done by firms looking for an alternative to a leveraged buyout. ...

A type of employee stock option with a tax benefit, when you exercise, of not having to pay ordinary income tax. Instead, the options are taxed at a capital gains rate.

A type of employee stock option where you pay ordinary income tax on the difference between the grant price and the price at which you exercise the option.

A measure of the potential dilution to which a common stock's existing shareholders are exposed due to the potential that stock-based compensation will be awarded to executives, ...

A non-qualified retirement plan for key company employees, such as executives, that provides benefits above and beyond those covered in other retirement plans such as IRA, 401(k) or NQDC ...

The process by which employees accrue non-forfeitable rights over employer contributions that are made to the employee's qualified retirement plan account.

In 2009, Senators Carl Levin and John McCain introduced a bill to stop the excessive deductions for ESOs. But is there another solution?

If your business administers a retirement plan, you should recognize what's at stake.

Perhaps the real cost of employee stock options is already accounted for in the expense of buyback programs.

If you're new to the stock market and want the basics, this is the tutorial for you!

the most extensive stock option site out there. Includes calculators, articles, discussion boards and more.