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Overview of Employee Stock Purchase Plans (ESPPs)
Published on 2012-02-17 15:03:02
An ESPP is a program that allows the employees of a company to buy stock in that company. Usually the employees purchase the stock through a payroll deduction. ESPPs can be either qualified or non-qualified. A qualified ESPP is designed to receive special tax treatment in section 423 of the Internal Revenue Code. They are sometimes referred to as 423 Plans. If a company offers a non-qualified ESPP plan it is usually to avoid some of the restrictions placed on the qualified (423) plan.
The Uniqueness of Stock Options
Published on 2012-02-07 15:19:06
The Uniqueness of Stock Options Unlike any other type of investment, Stock Options have three unique characteristics that set them apart from the crowd. read more.....
Concentration Risk Explained
Published on 2012-01-31 09:33:37
Did you know......."Executives of public companies represent the largest segment of share holders with concentrated stock." By our definition, any one position that represents more than 20% of a portfolio is considered a concentrated position. Why is this?