Anmerkungen:
In: Journal of Deferred Compensation
In: Winter 2000
In: 5, 2
In: ABI/INFORM Global
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2000 erstellt
Beschreibung:
A new compensation approach available to nonprofit organizations involves the grant of an option to transfer property, such as an option to purchase shares in a mutual fund at a discounted stock price. The purpose of this article is to provide an overview of the complex issues involved in designing and implementing an option plan in a tax-exempt organization, including implementation issues, tax treatment, securities analysis, and potential drawbacks