Resources: Newsletter Archives
REPORT OF CONTENT ADDED, UPDATED, REVISED, OR EXPANDED: April, May, and June 2009
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2nd QUARTER 2009: CONTENT ADDED, UPDATED, REVISED, OR EXPANDED |
 TAX CENTER
CONTENT TOPICS: Articles and FAQs
GLOBAL TAX GUIDE: Updates for Australia, China, India, the UK, and more
GLOSSARY: New terms include administrative convenience rule, hold-till-retirement provision, recharge agreement, wealth accumulation analysis, and more
ASK THE EXPERTS: I will lose my job in two weeks. I have vested and unvested stock options and unvested restricted stock. What do I need to do and know?
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How Tax Rate Changes Impact Strategies For Stock Options & Restricted Stock (Part 2)
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
Has recent legislation changed the taxation of incentive stock options?
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?
What is "capital gain"? Have recent tax laws changed the rates?
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Basics: Underwater Options
What factors should I consider in accepting an option exchange, and what is the process?
How may the downturn in the stock markets and the economy affect my company's stock grant practices?
What approaches do companies apply to underwater stock options?
What is an options exchange?
Basics: Grants
What is the difference between variable and fixed stock option grant guidelines?
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NQSOs: Taxes Advanced
What is the tax impact on me if my company modifies outstanding stock options or SARs, such as by extending the option term?
Taking An Overseas Assignment: Stock Compensation For Mobile Employees (Part 2)
If I move to another country to work, will I still have to pay US taxes on option exercises, restricted stock vesting, and stock sales? Can I avoid double taxation?
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?
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ISOs: Taxes
Has recent legislation changed the taxation of incentive stock options?
ISOs: Taxes Advanced
How Tax Rate Changes Impact Strategies For Stock Options & Restricted Stock (Part 2)
ISOs: AMT
Are there any general guidelines for assessing when I may be hit with the alternative minimum tax? For example, my spouse and I together earn $100,000. Do we still need to worry about AMT liability when I exercise ISOs?
Dr. Strange Tax, Or: How I Learned To Stop Worrying And Love The AMT
What is the alternative minimum tax? What is the latest news about AMT reform in Congress?
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Employee Stock Purchase Plans: Basics
What documents should I read before deciding to participate in my company's ESPP? What is my company required to show me?
Employee Stock Purchase Plans: Rules
Can I stop deductions for a few pay periods and then start again?
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?
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Restricted Stock: Advanced
What is the difference between variable and fixed restricted stock grant guidelines?
Does my company take an earnings charge on its income statement for my restricted stock grant?
Restricted Stock: Performance Shares
How is my performance share grant taxed?
Can my stock option grant be designed to vest only when certain performance targets are reached?
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?
What would happen to my performance share grant if I were to lose my job, retire, become disabled, or die?
Restricted Stock: Taxes Advanced
Taking An Overseas Assignment: Stock Compensation For Mobile Employees (Part 2)
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?
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?
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Stock Appreciation Rights: Taxes
What is the tax impact on me if my company modifies outstanding stock options or SARs, such as by extending the option term?
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
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Financial Planning: Advanced Strategies
How Tax Rate Changes Impact Strategies For Stock Options & Restricted Stock (Part 2)
Reframing Your Stock Option Exercise Strategy In Volatile Markets
Options For Your Options: Generating Income From Your Vested Employee Stock Options Without Exercising
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?
Financial Planning: Diversification
Can my company set ownership guidelines or require me to retain a certain amount of company stock from a stock option exercise or a restricted stock grant?
Financial Planning: High Net Worth
Hedging Your Employee Stock Options (Part 1)
Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 1): QSB Stock
Sophisticated Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 2): SSBICs
Taking An Overseas Assignment: Stock Compensation For Mobile Employees (Part 2)
Financial Planning: Estate Planning
The Use Of GRATs With Company Stock To Reduce Taxes: Hurry Before The Rules Change
Donating Your Company Stock To Charities And Private Foundations (Part 2)
Can I put NQSOs or company stock into a charitable remainder trust or a grantor retained annuity trust?
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Job Events: Hiring
Taking An Overseas Assignment: Stock Compensation For Mobile Employees (Part 2)
How may the downturn in the stock markets and the economy affect my company's stock grant practices?
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Life Events: Retirement Plans
How do stock grants affect the income limits for contributing to a Roth IRA?
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SEC Law: Basics
My company's stock is now essentially worthless because of securities fraud by senior executives. Can I claim a casualty or theft loss on my tax return?
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
What is a Rule 10b5-1 trading plan?
What are best practices for 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?
I want to set up a program with my company and broker in which I automatically exercise options and sell stock to pay a regularly expected bill as it's received, such as my child's tuition. Can this prearranged selling plan violate insider trading laws and my company's blackout rules?
SEC Law: Rule 144 & Section 16
If I sold my stock immediately upon exercise or at vesting, the transaction would violate the insider-trading laws and the laws of short-swing profits under Section 16(b) because I had a purchase within six months of the sale. Would this then delay the date of the tax treatment?
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M&A Taxes
One year after the acquisition, under the deal's terms I was granted additional shares in an earnout for my company's meeting of performance targets. How are these additional shares taxed?
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Pre-IPO: Basics
Other than going public or getting acquired, how do private companies create liquidity for employees' options and stock?
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NEW!
Russia
UPDATED OR EXPANDED
Australia
Belgium
China
India
United Kingdom
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NEW!
Administrative Convenience Rule
Anti-Hedging Policy
Capital Loss Harvesting
CIC
DEF 14A
Exchange Ratio
Flipping
Form ID
Grant Guidelines
Hold-Till-Retirement Provision
ISS
ITM
NIC Election
Peer Group
Performance-Based Stock Options
Plan Pool
Preset Diversification Program
Quick Sale
Recharge Agreement
RiskMetrics
Share Reserve
SPA
Stock Ownership Requirements
Wealth Accumulation Analysis
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NEW!
I will lose my job in two weeks. I have vested and unvested stock options and unvested restricted stock. What do I need to do and know?
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