Unin approved plans can be flexible – there are no legal provisions that govern their lifespan. However, as the name suggests, unauthorized stock options do not attract tax benefits. While there are many types of stock options that benefit from favorable tax treatment, stock options for business management (EMI) are the most common for early-stage companies. EMI stock options are specifically aimed at relatively small and riskier trading companies. There are limited restrictions on the exercise rules applicable to stock options. This flexibility means that stock options can be used for both exit agreements and options that can be exercised at the end of a performance or investment period. Companies may find it useful to link training capacity to performance targets….