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Under the Tax Reform and Jobs Act, stock options are no longer exempt from the $1 million deduction limit that applies to executives under Section 162(m). This change applies to a very narrow group of stock options recipients but it could have a significant impact on the overall use of stock options. Or could it?
According to the NASPP/Deloitte Consulting 2016 Domestic Stock Plan Design Survey, only about half of public companies currently grant stock options. Those that do grant stock options are mostly granting the options at the NEO or other senior executive level. Only a quarter of respondents grant options to middle managers and options are even rarer for lower ranking employees.
The overwhelming majority of companies that grant options are granting NQSOs. Only 11% of respondents grant ISOs.
What do you think is in the future for stock options? Take my poll (click here if it doesn't appear below):
View the poll results.