This document provides a summary of various types of equity compensation plans, including their primary uses, typical plan sponsors and recipients, main features, and key accounting, legal, tax, communication, and administration issues. It summarizes 14 major types of equity plans: incentive stock options, non-qualified stock options, restricted stock shares, restricted stock units, performance awards, stock appreciation rights, employee stock purchase plans, non-qualified stock purchase plans, deferred stock units, phantom stock awards, and their purposes in attracting, motivating, and retaining employees while addressing the complex tax, accounting and legal issues associated with each.