Anticipating Next Year's Option Awards: A Thought Piece About Capturing Option Value

On March 29, 2007, the New York office authored an Alert Memorandum entitled, “Anticipating Next Year’s Option Awards: A Thought Piece About Capturing Option Value.” The memorandum discusses two recent developments that are linked in a way that should cause financial and human resources executives to think -- creatively and outside the box -- about their option programs. The developments open up an opportunity for companies to be straightforward, objective and transparent about the cost of options and to offer options that have the same perceived value to employees as the expense required to be booked.