Business Services Industry
Stock options: overused and underwater; HR professionals face major challenges with this once-attractive recruiting and compensation tool. But there are remedies
Workforce, Jan, 2003 by Don Delves
Overhang: This is a percentage--the percentage of the company's stock that is devoted to options. The calculation is the number of options that have been granted and are outstanding, plus the number of restricted shares granted and outstanding, plus the number of shares reserved.
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Don Delves is a compensation and benefits consultant. His firm, the Delves Group, conducts summits with corporate leaders and economists on stock-option expensing. E-mail editors@workforce.com to comment.
COPYRIGHT 2003 Crain Communications, Inc.
COPYRIGHT 2008 Gale, Cengage Learning
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