The demise of stock options continues, according to recently filed information with the U.S. Securities and Exchange Commission (“SEC”). The slide in stock options began in 2003 and continued to today. While a large percentage of companies use stock options as a component of their long-term...

Due to recent drops in the stock market, many U.S. publicly traded companies are considering repricing stock options for their executives. Companies must balance the need to attract and retain executives with shareholder interests, since repricings effectively separate the interests of...

Recent stock price drops have prompted many directors to consider repricing stock option awards. Companies must balance the need to attract and retain executives with shareholder interests, along with many other governance issues. Option repricing should only be used as a last resort, subject to...