ESO Fund

The Employee Stock Option Fund provides current and former employees of venture backed companies with the cash needed to exercise their options and cover associated taxes. By partnering with ESO, the employee retains potential upside. If the company goes under and the shares are worthless, ESO bears the risk and not the employee.

In other words, you can have your cake and eat it too. If you represent company management and facing the dilemma of whether to change your entire option program to NSOs or RSUs