NCEO Executive Director Corey Rosen discusses several developments: Rahm Emanuel's new book argues no CEO should get options unless all workers get options; new EBRI data shows just 56.8% of working adults between ages 21 and 64 are eligible for a retirement plan and only 45.1% actually participate in a plan; an Equilar study finds a trend toward safe-harbor ESPPs with no lookbacks and a 5% or less discount; and the NCEO is working on a project on ESOPs and 401(k)-ESOPs in public companies.