Stock Options

Stock Options When You Leave the Company

What happens to your options when you leave depends on whether you are classed as a good or bad leaver, whether your options have vested, and how long the exercise window is. These terms are set out in the option plan and grant agreement, not decided case by case.

Options not yet vested
Almost always forfeited immediately
Vested options
Usually exercisable within the post-termination window
Good leaver
Typically keeps the right to exercise vested options
Bad leaver
May forfeit vested options too, or be bought out at strike price

Good leaver and bad leaver rules for Leaving the Company

Good and bad leaver provisions classify why an employee left and attach different consequences to their equity. A good leaver, typically someone who resigns with notice, retires, or is made redundant, usually keeps their vested options and can exercise them within the standard window. A bad leaver, typically someone dismissed for cause or who breaches restrictive covenants, may lose vested options entirely, or the company may have the right to buy them back at the original strike price rather than fair value.

These definitions are set out in the plan or grant agreement and should be checked carefully, since the line between good and bad leaver categories can be drawn broadly by the company. Some plans also include a middle category, sometimes called an intermediate or neutral leaver, with its own treatment, another point worth checking against other instrument comparisons such as RSUs or phantom shares.

Summary of common outcomes

SituationUnvested optionsVested options
Resignation (good leaver)ForfeitedExercisable within window
RedundancyForfeited, sometimes with partial accelerationExercisable within window
Dismissal for cause (bad leaver)ForfeitedMay be forfeited or bought back at strike price
Death or long-term illnessOften accelerated in partExercisable, sometimes with extended window

Practical steps for Leaving the Company

  • Check the grant agreement for the exact leaver classification and its consequences.
  • Confirm the exercise window length and its start date.
  • Work out the cash needed to exercise, and the likely tax due, before the window closes.
  • Ask the company in writing to confirm the number of vested options and the deadline, since informal verbal statements are not reliable.

Leaver terms are contractual and vary company by company. Reading the specific plan document is the only reliable way to know your position.

What departing staff usually want to know

Do I automatically lose my options if I resign?
You lose any unvested options immediately, but a good leaver usually keeps the right to exercise vested options within the exercise window.
Can a company classify someone as a bad leaver unfairly?
The classification depends on the wording of the plan and grant agreement. Disputes do happen, and employees who believe they have been misclassified should seek independent legal advice.

General information for founders, not legal or tax advice. Thresholds and rates change, so confirm the current position with an adviser in the relevant country before granting.

Windows, vested status and the tax that follows

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