This PowerPoint presentation, available in PDF at this link, was developed by Bruce Brumberg, the editor-in-chief of myStockOptions.com, for talks and meetings on the basics of employee stock purchase plans. Covered topics include types of ESPP, the ESPP tax treatment, and survey data on the use of ESPPs by companies. (myStockOptions Pro members may request permission to use it for company employees or financial-planning clients.)