The Basics of Equity Compensation

Course Contents

1. Introduction
   - page 1
2. Stock Options
   - page 2
   • Employee Ownership
     - page 3
   • NSOs and ISOs
     - page 4
3. Managing Stock Options
   - page 5
   • Exercising Options
     - page 6
   • When to Exercise and Sell
     - page 7
   • Vested Options
     - page 8
     • Other vesting methods
       - page 9
   • Option Expiration
     - page 10
     • Inactive Status
       - page 10
   • Taxes
     - page 11
     • Foreign Taxation
       - page 11
     • ISO-specific Taxes
       - page 12
     • NSO-specific Taxes
       - page 12
4. Restricted Stock
   - page 13
5. Restricted Stock Units
   - page 14
6. Stock Appreciation Rights
   - page 14
7. Phantom Stock
   - page 15
8. Employee Stock Purchase Plans
   - page 15
9. Interactive Exercise
   - page 16
   • Your Turn
     - page 17
10. Summary
    - page 18