For example, if a corporation withholds some shares of stock in treasury when an employee exercises options (for tax purposes beneficial to the employees), are there some regulations or rules regarding how those stocks held in treasury are re-issued to the public or retired permanently? Sources please! For example, if a corporation withholds some shares of stock in treasury when an employee exercises options (for tax purposes beneficial to the employees), are there some regulations or rules regarding how those stocks held in treasury are re-issued to the public or retired permanently? Sources please! [Incorporated in Delaware] If you know WHERE I can find those rules it would be just as helpful.