Tom Davison
With the lower tax rate on dividends, let's look at the effects of dividends on your planning for stock options and restricted stock.
Tom Davison
The lower tax rate on dividends may change your stock option and restricted stock planning. Part 1 explained basic dividend rules. This article looks at dividend strategy.
Tim Kochis
Once your stock options vest, you need a strategy to maximize their wealth-building value. But no single strategy fits everyone. This article discusses various approaches to planning your option exercises.
Internal Revenue Service
This extensive IRS guide covers many topics related to reporting income and expenses from investments, including dividends (Chapter 1), capital gains (Chapter 4), and interest on loans (Chapter 3).
Anne Tergesen
BusinessWeek, 3/29/04
You must follow complex and tricky holding-period rules to make dividends "qualified" for the special tax rate of 15%. (A subscription is required.)
Eva Rosenberg
CBS.MarketWatch.com
Qualified dividends are being redefined as dividends on stocks that have been held for at least a 61-day period during the 121-day period (instead of the original law's 120-day period) that begins 60 days before the ex-dividend date.
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In theory, when a company pays a dividend, particularly a large special dividend, its stock value declines by...
Qualified dividends do receive special tax treatment when they are part of your net capital gain. The amount of AMT is capped by the...
No. Until you exercise a stock option, you do not have the rights of a...
To receive a dividend you must own a stock on the record date, so you want to be aware of the ex-dividend date. Also consider...
Dividends that are earned on restricted stock are considered compensation income, which is reported on your W-2. The dividends can be "qualified dividends" and thus taxed at a lower rate when...
Although normally you cannot transfer them until vesting, shares of restricted stock are issued to you and are outstanding in your name from the time of grant. Most stock plans...
When a company pays dividends on outstanding shares of stock, it can choose...
Instead of paying cash dividends, a small number of companies require...
Dividends and the shareholder voting rights that go with restricted stock do not...
The holding period to determine whether a dividend is "qualified" and taxed at the lower 15% rate starts on the date after the option is exercised and the stock is held...
The traditional strategy with NQSOs recommends waiting till...
No. Under the 2003 tax cut, qualified dividends are taxed at the same rates as long-term capital gains...
This depends on the approach you take. Under the 2003 tax cut, "qualified" dividends are taxed at a top rate of...
If you take out a margin loan from your brokerage firm, it can lend your shares to short sellers. If that stock pays a dividend while your shares are on loan, you will...
Maybe not. You are probably thinking that you can borrow money, such as with a margin loan, deduct this as an investment interest deduction, and net it against investment income...
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