E M P L O Y E E  S T O C K  
O P T I O N S

Stock option plans are incentive programs that allow you to share in a company’s financial success. The variety of stock option plans and the impact of various factors can cause your decision making process to be a real challenge. The decision to exercise a stock option depends on several factors, including time restrictions, the value of the underlying stock, cash flow restrictions, the tax impact of taking action, and your overall financial circumstances. You should carefully review the decision to exercise stock options, and the manner of exercise, with your tax advisor and financial consultant before making a final decision.