Which of the following is a planning issue regarding stock options?

The planning issue regarding stock options primarily revolves around the decision of whether to accept bonuses in the form of stock options instead of cash. This decision is crucial because it impacts both the potential financial gain and the associated risks of holding stock options compared to cash bonuses. Stock options can offer significant upside potential if the company's stock performs well, but they also come with risks if the company's performance does not meet expectations or if the stock price declines.

Choosing to take bonuses in stock options signifies a focus on long-term investment and aligns the interests of employees with those of the company's shareholders, as employees would benefit directly from the company's stock performance. This decision requires careful consideration of personal financial goals, tax implications, and market conditions, making it a critical aspect of stock option planning.

The other options pertain to different aspects of stock options or bonuses but do not directly address the planning decision of taking bonuses in the form of stock options.