In order to allow our clients to hire the best possible employees and to retain such employees, we construct stock option plans, which attract competent employees without over burdening the company’s cash flow. In this framework our fir structures the stock option plan, submits the plan to the Tax Authorities for approval, including seeking preliminary approval for the plan’s approval (Pre-Ruling), serves as trustee for the stock option plan and handles the routine stock option allocations and their exercise into company shares.