That was the plan I had several years ago. The options were set exactly at the current pps. The incentive was to drive the business to higher highs. If accomplished, the reward was a pile of shares which could not be sold for one year -- so you had added incentive to keep things rolling. I`m sure that there are many differing types of options incentive plans targeted at different goals. A purchasing guy might have ``inventory level`` incentives, a Credit Mgr might have DSO incentives, etc...

At that time, you could borrow money from the company to buy the shares to be held in a profit sharing plan account. I believe the IRS (ugh!) changed their rules and you now must claim the loan as income since you received the shares in your name and they were yours to keep.

Things do change. Today, my incentive is a bag of M & Ms, but ``King`` size!

John