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Additions & Updates At myStockOptions.com: 2nd Quarter 2011

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2nd QUARTER 2011

TAX CENTER

OTHER CONTENT TOPICS

GLOBAL TAX GUIDE: Australia, China, Ireland, and more

GLOSSARY: Deferral Election, Nonduplication Rule, Performance Stock Units, and more

ASK THE EXPERTS: What makes participating in an ESPP a good deal? My co-workers keep telling me it is, but I don't see it.

NONQUALIFIED DEFERRED COMPENSATION: The latest major updates and additions at our new site myNQDC.com.


TAX CENTER

NEW! How does my employer determine the amount of withholding due at the vesting of my restricted stock grant?

What happens if I live in state A when my stock options are granted, state B when I perform some of my services, state C when I exercise the options, and state D when I sell the shares?

What happens if I live in state A when my restricted stock is granted, in state B when part of it vests, in state C when the rest of it vests, and in state D when I sell my shares?

Are there guidelines for calculating AMT trigger points? For example, if my spouse and I earn $100,000, will we trigger the AMT when I exercise ISOs?

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OTHER CONTENT SECTIONS

Basics

NEW! My restricted stock will vest soon. What must I do and decide?

NEW! Do I need to sell my shares at exercise?

Your Stock Grants May Come With Strings Attached

How Does Your Company's Stock Plan Compare? Survey Data On Equity Compensation Grants (Parts 1 and 2)

Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?

Do stock options and other equity awards really motivate employees?

Can my stock option grant be designed to vest only when certain performance targets are reached?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, does this require any special filings with the IRS?

How will my broker know which shares to sell? Should I identify them in some way?

What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?

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Restricted Stock, RSUs, & Performance Shares

NEW! Stockbrokers' Secrets (Part 8): What I Tell My Clients About Their Restricted Stock And Performance Shares

NEW! How does my employer determine the amount of withholding due at the vesting of my restricted stock grant?

NEW! My restricted stock will vest soon. What must I do and decide?

Can my stock option grant be designed to vest only when certain performance targets are reached?

What would happen to my performance share grant if I were to lose my job, retire, become disabled, or die?

What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?

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?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

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NQSOs

What happens if I live in state A when my stock options are granted, state B when I perform some of my services, state C when I exercise the options, and state D when I sell the shares?

How will my broker know which shares to sell? Should I identify them in some way?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

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ISOs & AMT

Are there guidelines for calculating AMT trigger points? For example, if my spouse and I earn $100,000, will we trigger the AMT when I exercise ISOs?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

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Employee Stock Purchase Plans (ESPPs)

Key Dates And Terms You Must Know For Your Company's ESPP

How does a Section 423 ESPP work?

Why is a Section 423 ESPP a good deal?

How does an ESPP work if it is not a qualified plan under Internal Revenue Code Section 423?

How will my broker know which shares to sell? Should I identify them in some way?

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Stock Appreciation Rights (SARs)

What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?

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Advisors, Have You Heard About MSO Pro?
Tools to track and model grants for multiple clients, and proactive communications to build relationships. Selected by CPA Wealth Provider Magazine as one of the best new financial-planning products. Click here for more information.

Financial Planning

NEW! Stock Option Strategy To Diversify Away Your Company Stock Risk

NEW! Stockbrokers' Secrets (Part 8): What I Tell My Clients About Their Restricted Stock And Performance Shares

My company is now granting restricted stock, and the current share price is much lower than I think it will be in a few years. Any tax-planning ideas?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, does this require any special filings with the IRS?

Has the likelihood of a tax audit increased?

Are public resources available for doing research on a company's stock compensation practices, the grants it is making, and the holdings of its executives?

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Job Events

Your Stock Grants May Come With Strings Attached

How Does Your Company's Stock Plan Compare? Survey Data On Equity Compensation Grants (Parts 1 and 2)

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Life Events

Funding Your Child's College Education With Stock Options And Other Stock Grants (Parts 1, 2, and 3)

Retirement Planning With Your Stock Options And Other Stock Compensation (Part 1: Pre-Retirement Planning)

Retirement Planning With Your Stock Options And Other Stock Compensation (Part 2: Retirement Year)

Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?

What would happen to my performance share grant if I were to lose my job, retire, become disabled, or die?

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SEC Law & Rule 10b5-1 Trading Plans

NEW! Course on SEC Law & Insider Trading (CEP and CFP continuing education credits)

Aren't my stock-trading records confidential? How could the stock exchanges and the SEC get them and other information about me?

Can I receive a bounty for providing information about someone who has committed insider trading?

Is the date for determining taxes delayed if the stock I receive is not registered with the SEC and I cannot immediately sell it?

Is the tax treatment different if I work for a pre-IPO company? For example, are taxes delayed at exercise until the stock is registered with the SEC?

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M&A

What will happen to my unvested stock grants if my company is acquired or if it merges with another company?

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Pre-IPO

NEW! Your Company Goes Public: How Your Stock Compensation May Change

In a privately held company, can restricted stock and stock option grants be structured so that they vest only when the company goes public or gets acquired? How is this taxed?

Any survey data on stock grants in private companies?

How does a private company decide on the size of a stock grant? Any data on grant sizes?

How do I value options and stock in a private company?

How do private companies create liquidity for employees' options and stock, other than going public or getting acquired?

What is a "repurchase right"?

Is the tax treatment different if I work for a pre-IPO company? For example, are taxes delayed at exercise until the stock is registered with the SEC?

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED

Australia
China
France
Ireland
Russia
United Kingdom

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GLOSSARY

NEW!

Automatic Reset
Certification
Deferral Election
Nonduplication Rule
Performance Stock Units

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ASK THE EXPERTS

NEW!

I am considering whether to enroll in my company's employee stock purchase plan. My co-workers keep telling me the ESPP is a good deal, but I don't see it. The company takes money from my paycheck for six months, doesn't pay me interest on it, and then uses it to buy company stock. How is that a good deal?

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NONQUALIFIED DEFERRED COMPENSATION

The latest major updates and additions at our new website myNQDC.com:

NEW! Participant Viewpoint: Tax Strategies With Options & Deferred Compensation

NEW! College Financial Aid & Funding With Nonqualified Deferred Compensation (Part 1): Planning Your Deferrals

NEW! College Financial Aid & Funding With Nonqualified Deferred Compensation (Part 2): Tax Aid & Cash-Flow Planning

NEW! Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?

NEW! Are there different types of services and fees for rabbi trusts?

UPDATED! What percentage of eligible executives and key employees usually elect to participate in NQDC plans? What reasons do they give for not participating?

UPDATED! If I can defer the delivery of shares received through grants of restricted stock units or performance share units, is that nonqualified deferred compensation?

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SUBSCRIPTION & LICENSING INFORMATION

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