My S-Corp didn't have an options pool when we first set it up. I'm now thinking of creating one (15% of total) to fix that as a talent incentive mechanism. My accountant said that C-Corps have no limitations on the creation of options pools, but wasn't sure if the same freedom is extended to S-Corps too. She is researching that in the background.
So, are S-Corps allowed to have an options pool? If you've set it up, I'd really appreciate your experiences with this!