For a variety of reasons, including those of tax and accounting treatment, compensation policy, and stock plan provisions, employers may offer any of several types of equity-based incentives. These include:
- nonqualified stock options
- incentive stock options
- restricted stock
- restricted stock units
- performance shares
- phantom stock
- stock appreciation rights
- employee stock purchase plans (ESPPs)
- employee stock ownership plans (ESOPs)
- interests in a limited liability company
- stock contributed to a 401(k)
