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Resources: Newsletter Archives
REPORT OF CONTENT ADDED, UPDATED, REVISED, OR EXPANDED: October, November, and December 2008
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4th QUARTER 2008: CONTENT ADDED, UPDATED, REVISED, OR EXPANDED |
 TAX CENTER: Annotated Diagrams of Schedule D and Form W-2
CONTENT TOPICS: Articles and FAQs
GLOBAL TAX GUIDE: Updates for China, Denmark, Germany, the UK, and more
GLOSSARY: New terms include fixed payout, variable payout, incremental shares, and more
ASK THE EXPERTS: Can my company modify grants of underwater stock options to extend the option term when I lose my job? Should I make a Section 83(b) election for my restricted stock grant?
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Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2009
What are the biggest mistakes related to stock options I can make on my tax return, and how can I avoid them?
What are the biggest mistakes related to restricted stock I can make on my tax return, and how can I avoid them?
If I did not qualify for a tax rebate under the Economic Stimulus Act in 2008, can I still qualify in 2009?
W-2 diagram! What will my W-2 show after I exercise nonqualified stock options?
W-2 diagram! What will my W-2 show after the vesting of restricted stock?
W-2 diagram! My company's employee stock purchase plan is not tax-qualified under Section 423 of the Internal Revenue Code. What will my W-2 show after an ESPP purchase?
Schedule D diagram! How are capital gains taxed when I sell my NQSO stock?
Schedule D diagram! How do I report NQSO sales on my federal income-tax return?
Schedule D diagram! How do I report a sale of restricted stock on my federal income-tax return?
Schedule D diagram! How do I report a sale of shares from restricted stock units (RSUs) on my federal income-tax return?
Schedule D diagram! When I hold restricted stock after it vests and later have capital gains on the sale, will I get any "credit" for the income tax I paid at vesting
Schedule D diagram! I exercised my ISOs and sold the ISO stock later in the same year. How is this reported on my tax return when the stock price at sale is higher or lower than at exercise?
Schedule D diagram! When my restricted stock units vested, my company automatically withheld shares to cover the tax. Do I need to report these shares on my Schedule D?
Schedule D diagram! My company's ESPP is not tax-qualified under Section 423 of the Internal Revenue Code. How do I report any gain that results from the sale of my ESPP shares on my federal income-tax return?
NQSOs: Tax Return Tips And Traps
ISOs: Tax Return Tips And Traps
How The Bush Tax Cuts Still Affect Your Stock Option Planning
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?
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Basics: Underwater Options
What approaches do companies apply to underwater stock options?
What is an options exchange?
Can restricted stock and performance shares go underwater?
Stomach Volatility In Your Company's Stock Without Losing Your Mind
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NQSOs: Taxes Advanced
How Tax Rate Changes Impact Strategies For Stock Options & Restricted Stock (Part 1)
How The Bush Tax Cuts Still Affect Your Stock Option Planning
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
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ISOs: Basics
Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?
ISOs: Taxes Advanced
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
ISOs: AMT
What is the alternative minimum tax (AMT)? What is the latest news about AMT reform in Congress?
In general, how does the alternative minimum tax (AMT) calculation work?
Has recent legislation changed the taxation of incentive stock options?
Do I get a tax credit if I paid AMT when I exercised an ISO? How does it work, and did the tax law of October 2008 change this?
I have large unused AMT credits. How does the new tax law about AMT credits help me to use them quicker?
ISOs: AMT Advanced
How The Bush Tax Cuts Still Affect Your Stock Option Planning
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Employee Stock Purchase Plans: Rules
Under my ESPP, can I assign or transfer my rights to another person?
Employee Stock Purchase Plans: Advanced
Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?
Employee Stock Purchase Plans: Taxes Advanced
Can my ESPP go underwater or be affected in other ways by a down market?
Fundamentals Of Employee Stock Purchase Plans (Part 4): Down Markets And Other Tax Topics
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Restricted Stock: Performance Shares
What types of company goals are most commonly set for performance shares and units? What do surveys show about the performance metrics that companies use?
Restricted Stock: Taxes Advanced
How Tax Rate Changes Impact Strategies For Stock Options & Restricted Stock (Part 1)
Restricted Stock: Section 83(b)
Can my company prohibit me from making a Section 83(b) election on my restricted stock grant?
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Stock Appreciation Rights: Taxes
What are the biggest mistakes related to stock appreciation rights (SARs) that I can make on my tax return, and how can I avoid them?
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Financial Planning: Advanced Strategies
How Tax Rate Changes Impact Strategies For Stock Options & Restricted Stock (Part 1)
Funding Your Child's College Education With Stock Options And Other Stock Grants (Parts 1-3)
Financial Planning: High Net Worth
Does the US have an exit tax?
Financial Planning: Gifts
Donating Your Company Stock To Charities And Private Foundations (Part 1)
Can I put NQSOs or company stock into a charitable remainder trust or a grantor-retained annuity trust?
Financial Planning: Year-End Planning
In Their Own Words: Financial Advisors On Company Stock Strategy For The Market Downturn
Stockbrokers' Secrets (Part 3): What I Tell My Best Clients About Year-End Planning
Ten Ideas For Year-End Tax Planning With Stock Options And Company Stock
Job Events: Termination
What are the most common periods after termination during which stock options can be exercised? Does the reason (e.g., disability, early retirement) matter?
What is the tax impact on me if my company modifies outstanding stock options or SARs, such as by extending the option term?
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Life Events: College Funding
Funding Your Child's College Education With Stock Options And Other Stock Grants (Parts 1-3)
Life Events: Retirement Plans
How do stock grants affect the income limits for contributing to a Roth IRA?
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SEC Law: Insider Trading
What is insider trading? Do you have to be an "insider" or executive to commit it?
SEC Law: Rule 10b5-1 Trading Plans
Can my company force me to use a Rule 10b5-1 trading plan? Can it prohibit me from using one?
SEC Law: Rule 144 & Section 16
Do Rule 144 and Section 16 apply to gifts and donations of company stock by senior executives or directors?
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M&A Impact
A private equity firm is buying my company. What will happen to my stock options and restricted stock?
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Pre-IPO: Basics
Can limited liability companies make stock grants?
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UPDATED OR EXPANDED
Australia
China
Denmark
Germany
Sweden
United Kingdom
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NEW!
capital interest
fixed payout
incremental shares
profits interest
variable payout
UPDATED OR EXPANDED
performance awards
performance-based or contingent awards
rescission
rollover
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NEW!
I am about to lose my job. I have 22,000 stock options; some have vested and others will in the next few years. Because of the stock market drop last year, most are underwater. Once I leave the company, I need to exercise them within 90 days to avoid forfeiture. Can my company modify the grants to give me more time and also accelerate the vesting of the unvested stock options?
My company is granting restricted stock along with stock options. Both could work out well, as the stock price is low (way off the high of $50) and tax rates may go up later. For the restricted stock, my company says I can make what the tax code calls a Section 83(b) election. This would tax the value of the grant immediately instead of taxing the value at vesting three years from now. I expect to get about 5,000 shares from the restricted stock grant, and the stock price is around $17. Should I make the election?
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