Stock Option Plans and Stock Based Compensation Level 3 (Tables)

12 Months Ended

Dec. 31, 2018

Stock Option Plans and Stock Based Compensation [Abstract]

Summary of Existing Stock Based Compensation Plans and Outstanding Sahres [Table Text Block]

The following is a summary of existing stock based compensation plans and outstanding shares as of December 31, 2018:

Plan Name	Shares Outstanding	Plan Expiration	Vesting Terms/Status	Option Term	Number of Shares Authorized
Momentive Performance Materials Holdings LLC 2011 Equity Incentive Plan		February 2021		10 years	20,800,000
Unit Options and Restricted Deferred Units (“RDUs”):
2011 Grant
Tranche A Options and RDUs	Options: 1,999,720		Time-vest ratably over 4 years; Accelerated vesting six months after certain change of control transactions as defined by the 2011 Equity Plan
Tranche B Options and RDUs	Options: 970,865 RDUs: 323,619		Performance-based: Vest upon the earlier of i) the two year anniversary from the date of the achievement of the targeted common unit value following certain corporate transactions or ii) the six month anniversary from the date the targeted common unit value is achieved following certain change of control transactions
Tranche C Options and RDUs	Options: 970,865 RDUs: 323,619		Performance-based: Vest upon the earlier of i) the one year anniversary from the date of the achievement of the targeted common unit value following certain corporate transactions or ii) the six month anniversary from the date the targeted common unit value is achieved following certain change of control transactions
2013 Grant
Unit Options	3,880,591		Time-vest ratably over 4 years; Accelerated vesting six months after a change of control event as defined by the 2011 Equity Plan	10 years
RDUs	2,966,894		Performance-based: Vest upon the earlier of 1) one year from the achievement of the targeted common unit value and a realization event or 2) six months from the achievement of the targeted common unit value and a change in control event, as such terms are defined by the 2011 Equity Plan	N/A

Share-based Compensation, Stock Options, Activity [Table Text Block]

Following is a summary of the Company’s stock option plan activity for the year ended December 31, 2018:

	Hexion Holdings Common Units		Weighted Average Exercise Price
Options outstanding at December 31, 2017 (1)	10,512,385		$	4.01
Options granted	—		$	—
Options forfeited (1)	(2,470,024	)	$	6.82
Options outstanding at December 31, 2018	8,042,361		$	3.14
Exercisable at December 31, 2018	6,100,631		$	2.54

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

Following is a summary of the Company’s restricted unit plan activity for the year ended December 31, 2018: 

	Hexion Holdings Common Units		Weighted Average Grant Date Fair Value
Nonvested at December 31, 2017	3,744,917		$	1.95
Restricted units forfeited	(130,785	)	$	2.06
Nonvested at December 31, 2018	3,614,132		$	1.94