Stock options. Most SMB business owners or employees lack a college degree in financial instruments, so assume they know nothing about stock options. Stock options are complicated even for those who have formal training. Make sure to explain how the stock options work in full detail to the recipient, and triple check that they understand.
Recently, an employee who had stock options was in tears when he learned that it amounted to much less than he had thought. He had thought he owned actual shares. What was supposed to be great news ("hey, your stock options, they're in the money, here's what's coming your way!") became a very disheartening conversation ("ah, shucks, yeah, you have to pay the exercise price for each stock, and you only get the delta between that and the sales price").
