Employee empowerment via nonqualified stock options.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1992. The length of the article is 891 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The opposite of a qualified incentive stock option would be a non-qualified stock option (NQSO) which is a plan not regulated by IRC 421 or 422. Because they are not bound by the conditions of IRC 421 and 422, they offer the employer more flexibility than the conventional plan including no limitation on option price, more choice in period of duration and no dollar value limits. Improved cash flow, compensating tax deductions and the morale effects of promoting employee participation through ownership are other benefits to the employer.

Citation Details
Title: Employee empowerment via nonqualified stock options.
Author: Russell H. Hereth
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n9 Page: 591(2)

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