Running time: 4:24. Bruce Brumberg, the editor-in-chief of myStockOptions.com, clearly explains the five key tax rules you must know when you participate in an employee stock purchase plan (ESPP). Illustrated by animated examples, the covered concepts include the special rules that depend on how long you hold the shares. See also the videos on the core concepts and benefits of ESPPs and the key rules and decisions you need to make.