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A Layperson’s Glossary of Employee Stock Option TerminologyDownload this article:
As with any specialized field, the world of employee stock options has its own vernacular. Stock options and related plans are governed, as well as influenced, by a wide array of laws, regulations, rules, and standards, including tax laws and concepts, securities laws, and accounting  Stock Plan Glossary.pdf (PDF, 198KB)principles. The NCEO book Selected Issues In Equity Compensation (4th Ed. 2007), includes this glossary of plain language words and phrases.
First published by the NCEO in Selected Issues in Equity Compensation (2005).
© 2005 -2007 Alisa J. Baker, all rights reserved.
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