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Year-End Planning Content At Helps Employees With Stock Compensation Navigate Uncertainty About Future Tax Rates

Brookline, MA, December 6, 2012 - The end of the year is always a key time for financial and tax decisions, but 2012 is not like other years. Uncertainty about the future of most federal tax rates after 2012 has brought unusual complexity to year-end planning for stock options, restricted stock/RSUs, employee stock purchase plans, and other types of stock compensation. Fortunately, the section Financial Planning: Year-End at provides helpful education and guidance on the major issues, decisions, and innovative financial-planning strategies of year-end 2012.

Uncertainty About Tax Rates After 2012

The current federal tax rates, the legacy of tax cuts introduced under President Bush, are scheduled to end at the close of 2012. If these tax cuts expire, tax rates will automatically increase in 2013. The future of tax rates depends on whether Congress and President Obama can reach legislative compromises to extend all or some of the current rates—or perhaps even to achieve a reform of the tax code.

Many tax-rate increases affecting stock compensation have the potential to occur in 2013. The flat withholding rate on supplemental wage income may rise to from 25% to 28% for amounts under $1 million in a calendar year (and from 35% up to 39.6% for amounts over $1 million in a calendar year). The top rate of capital gains tax may jump from 15% to 20%. In addition to these possible increases, people with high incomes face a rise in the Medicare tax rate, to 2.35%, along with a new Medicare surtax of 3.8% on investment income, including gains from stock sales. For all taxpayers, the Social Security rate on wages up to the yearly limit is scheduled to return to 6.2% from the temporarily reduced rate of 4.2%.

"For equity compensation and company stock holdings, the prospect of higher tax rates ahead would affect year-end planning strategies around the acceleration of income into the current year and the delay of deductions," says Bruce Brumberg, the Editor-in-Chief of "The current tax uncertainty, which may continue until the very end of 2012 or even into 2013, complicates year-end financial planning. Consequently, employees with stock compensation may want to explore a few different potential tax scenarios presented in the educational articles, FAQs, and modeling tools at"

Year-End Planning Content At Provides Helpful Guidance

Promptly updated for every new development in tax legislation, the section Financial Planning: Year-End at provides a helpful variety of education and guidance on the major issues, decisions, and innovative strategies of year-end 2012.

Articles feature in-depth discussions:

Along with these articles, FAQs in the year-end section answer many questions, including:

All of these questions, and many others, are answered in the section Financial Planning: Year-End Planning. In addition, the calculators and modeling tools at allow users to play out various "what if" scenarios with different tax rates and stock prices.

Corporate Licensing Available

All the content on is ideally suited for licensing by companies and stock plan providers for their stock plan participants. A customized version of the website's award-winning content can be seamlessly woven into companies' HR, benefits, and/or compensation portals. Accessible through any internet browser, 24 hours a day, 7 days a week, licensed content from lets stock plan participants answer their own questions about their stock grants whenever they need to learn more—saving time for the stock plan staff and costs for the company. For more information, visit, email, or call 617-734-1979.


With exclusive articles, 750+ FAQs, podcasts, the Tax Center, the Learning Center with courses for CE credit, the Global Tax Guide, an extensive glossary, and interactive patented tools, is the premier online resource of educational content and tools on stock options, restricted stock, restricted stock units, performance shares, stock appreciation rights, and employee stock purchase plans. is written and managed by leading experts in equity compensation, and is produced by a company with a long history of successful publications explaining complex legal and financial subjects in plain English.

The accounting journal CPA Wealth Provider selected among companies "that have taken the lead through innovation, efficiency, initiative, or growth in the financial-planning area." The Specialized Information Publishers' Foundation honored MSO Pro with one of its Editorial Excellence Awards in the category of Best Interactive Content among niche publishers. The influential consumer magazine PC World ranks among "the most useful sites ever" that "deliver top-notch information, support, and services." also has a related site on nonqualified deferred compensation at, and the staff created the successful insider trading prevention video series Think Twice, available at has also received extensive favorable coverage in the media, including BusinessWeek, The Wall Street Journal, The New York Times, the San Francisco Chronicle, and The Boston Globe, and on CNN/fn, National Public Radio, PBS,, and

For more information, please contact Bruce Brumberg and Matt Simon at or 617-734-1979.