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The Treatment of Outstanding Employee Stock Options in Mergers and Acquisitions
Frank, Mary Margaret Technical Note C-2260 / Published August 29, 2007 / 6 pages. Collection: Darden School of Business
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Product Overview

This technical note summarizes the tax treatment of alternative methods available to the acquirer to compensate owners of the target's employee stock options. The summary includes changes in the tax law as of 2005.




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  • Overview

    This technical note summarizes the tax treatment of alternative methods available to the acquirer to compensate owners of the target's employee stock options. The summary includes changes in the tax law as of 2005.

  • Learning Objectives