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• Case | HBS Case Collection | 2011 (Revised from original 2009 version)

  Esser & Ackermann at Mannesmann

  Henry B. Reiling, Lena G. Goldberg, Christopher Bruner and Kevin Wall

  Citation:

  Reiling, Henry B., Lena G. Goldberg, Christopher Bruner, and Kevin Wall. "Esser & Ackermann at Mannesmann." Harvard Business School Case 209-095, November 2011. (Revised from original January 2009 version.)

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• Teaching Note | HBS Case Collection | 2011 (Revised from original 2011 version)

  Esser & Ackermann at Mannesmann (TN)

  Lena G. Goldberg and Henry B. Reiling

  Teaching Note for 209095.

  Citation:

  Goldberg, Lena G., and Henry B. Reiling. "Esser & Ackermann at Mannesmann (TN)." Harvard Business School Teaching Note 211-071, January 2011. (Revised from original January 2011 version.)

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• Background Note | HBS Case Collection | 2010 (Revised from original 1992 version)

  Executive Stock Options

  Henry B. Reiling

  After a brief comment on the practical problems associated with taxing options and the possible occasions on which taxation might occur, the note describes the current policy imbedded in the Internal Revenue Code and gives examples of this policy in operation. The examples compare the taxation of warrants (to establish a base case), tax favored Incentive Stock Options and options granted to an executive that have not qualified for favorable tax treatment. Puts the student in the position to assess how significant the tax benefits are.

  Keywords: Stock Options; Policy; Taxation; Executive Compensation; Employee Stock Ownership Plan;

  Citation:

  Reiling, Henry B. "Executive Stock Options." Harvard Business School Background Note 293-054, September 2010. (Revised from original September 1992 version.)

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