NCEO Executive Director Corey Rosen discusses the Pension Preservation and Savings Expansion Act of 2003's impact on ESOPs; shareholder proposals to link options to performance and to require companies to expense them; a study of the effect of stock option repricing on employee turnover; and a court decision that an ESOP's holding of employer stock (after profit sharing assets were rolled over into the ESOP) did not violate ERISA.  MORE >>