March 15 is the deadline to sign-up for the 2024 farm program at local USDA Farm Service Agency (FSA) offices throughout the United States. Eligible producers are able to choose between the price-only ...

minimize any ordinary compensation income resulting from exercise of the option; and start the capital gains holding period for the stock underlying the option before the option would otherwise vest.

In this four-part series, we explore several of the most commonly-considered option program enhancements emerging companies may consider as they strive to make their stock option programs as ...