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Case
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Reference no. UVA-C-2186
Published by: Darden Business Publishing
Originally published in: 2004
Version: 10 September 2010
Length: 13 pages
Data source: Published sources

Abstract

Students analyze an employer and an employee''s preferences for nonqualified stock options versus incentive stock options. Employer Microsoft issued large amounts of incentive stock options prior to its initial public offering (IPO), which occurred shortly before the Tax Reform Act of 1986 dramatically changed tax rates.
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Abstract

Students analyze an employer and an employee''s preferences for nonqualified stock options versus incentive stock options. Employer Microsoft issued large amounts of incentive stock options prior to its initial public offering (IPO), which occurred shortly before the Tax Reform Act of 1986 dramatically changed tax rates.

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