The Law of Equity Compensation

The Law of Equity Compensation, by Alisa J. Baker and Corey Rosen, is now available from the National Center for Employee Ownership.

NOTE: This book is updated annually by Alisa as the "Equity Compensation Legal Update" article in the summer issue of The Journal of Employee Ownership Law and Finance. Download the most recent (2008) update (PDF, 131KB).

The years between 2001 and 2005 were very busy ones for lawyers and consultants who work with equity compensation. Growing unease about the way stock options and other equity compensation plans had been used during the late 1990s and the first several years of the twenty-first century were reflected in major changes to accounting rules, equity plan disclosure requirements, and stock exchange rules. This volume reviews and organizes significant case law and regulatory developments during those years. Part I, "Litigation Review," is organized in standard legal format with the aim of providing research assistance to the practitioner. Key court cases are summarized, with supporting (or contra) authorities noted as appropriate. Part II, "Recent Administrative Rulings and Regulations," is more narrative and covers agency rulings in a less formal way. All chapters are organized by subject matter, with most chapters providing a brief introduction and issue overview. Part III provides an alphabetical index to cases.

BUY THE BOOK: On sale from the NCEO bookstore. Also, special discounts for NASPP members through the NASPP store.

PREVIEW: Preview the Summary Table of Contents (PDF, 80KB).

SEND YOUR COMMENTS: Comments? Suggestions? Readers are invited to send questions or propose additional cases for next year by sending me an email.