I've been thinking about employee stock options lately. The original idea was that options would vest as a result of executives increasing the stock price through good business practices. Now though, so much of the market is occupied by index funds that major companies' stock prices will rise just for treading water as everyone keeps pumping money into retirement accounts comprised largely of index funds. So instead of a reward, they just become a way to skirt income taxes as long as you hold the stock long enough. The article mentions buybacks as well, which can also inflate the stock price guaranteeing options vest.