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M&A: Taxes
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How can tax consequences to the buying and selling companies in an acquisition affect the treatment of my stock options?
The buyer and seller may try to structure the transaction so that one company receives tax benefits along with having the withholding and tax-reporting obligations. For example, the acquirer may want the tax deduction associated with the exercise of NQSOs (i.e., the company can deduct the spread between exercise price and market price) and therefore may wish to have the options continue after the acquisition. With Statement No. 141 (R), the accounting rules for business combinations changed for fiscal years beginning after December 15, 2008. This may also affect the treatment of stock options.
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