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Additions & Updates at myStockOptions.com: 3rd Quarter 2013

3rd QUARTER 2013

CONTENT SECTIONS BY TOPIC

TAX CENTER (INCLUDING TAX REPORTING)

GLOBAL TAX GUIDE: Updates in Australia, Japan, Switzerland, United Kingdom, and more

GLOSSARY: NEW! Contribution rate, portfolio approach, trailing liability, and more

ASK THE EXPERTS: Selected questions from Premium Members of myStockOptions.com

NONQUALIFIED DEFERRED COMPENSATION: The latest major updates and additions at our sister website myNQDC.com.


CONTENT SECTIONS BY TOPIC

Financial Planning, including Year-End Planning 2013

NEW! The Equity Compensation Planning Dilemma For Corporate Executives

NEW! A Least-Regret Analysis For Equity Compensation: Maximizing Value While Minimizing Risk

UPDATED FOR 2013! Top Ideas For Year-End Tax Planning With Stock Compensation (Parts 1 and 2)

UPDATED FOR 2013! Year-End Strategies For Restricted Stock: Ideas To Consider

UPDATED FOR 2013! Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

UPDATED FOR 2013! Stockbrokers' Secrets (Part 3): Year-End Planning For NQSOs, Restricted Stock, And RSUs

UPDATED FOR 2013! Stockbrokers' Secrets (Part 7): Year-End Planning For ISOs

UPDATED FOR 2013! What are some year-end strategies for restricted stock and stock options?

UPDATED FOR 2013! Next year I may be in a higher tax bracket. I am thinking about exercising my nonqualified stock options before then to accelerate income into this year. What issues do I need to think about?

UPDATED FOR 2013! I am thinking about selling some company stock this year, as next year my income will trigger the 3.8% Medicare surtax on investment income, along with higher tax rates on capital gains and dividends. After selling the stock this year, I would then repurchase it to reset the basis. What are the issues I need to consider?

UPDATED FOR 2013! For NQSOs or SARs exercised on the last business day of 2013, or for restricted stock that vests on that day, is the income taxable in 2013 or 2014?

UPDATED FOR 2013! How do stock grants affect Roth IRA contributions and conversions?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, what do I need to know about the FBAR and FATCA reporting rules?

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Basics

NEW! Are stock plans affected by the Supreme Court's decision on same-sex marriage?

NEW! Why do companies shift from granting stock options to granting restricted stock units, and then sometimes back again to granting at least some stock options?

NEW! Is the payout of restricted stock units ever delayed when vesting is accelerated?

How have the stock-market volatility and economic fluctuations of recent years changed corporate stock grant practices?

What are the main models for stock option valuation, and how do they differ?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, what do I need to know about the FBAR and FATCA reporting rules?

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! What are the top 10 questions I should ask about my grant of restricted stock or RSUs?

NEW! What are the top 10 questions I should ask about my company's performance share plan?

NEW! Is the payout of restricted stock units ever delayed when vesting is accelerated?

NEW! Why do companies shift from granting stock options to granting restricted stock units, and then sometimes back again to granting at least some stock options?

UPDATED FOR 2013! What are some year-end strategies for restricted stock and stock options?

UPDATED FOR 2013! For NQSOs or SARs exercised on the last business day of 2013, or for restricted stock that vests on that day, is the income taxable in 2013 or 2014?

Which do companies grant more often: restricted stock or restricted stock units (RSUs)?

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?

How do I make a timely and complete Section 83(b) election?

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

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NQSOs

NEW! What are the top 10 questions I should ask about my stock options?

UPDATED FOR 2013! What are some year-end strategies for restricted stock and stock options?

UPDATED FOR 2013! Next year I may be in a higher tax bracket. I am thinking about exercising my nonqualified stock options before then to accelerate income into this year. What issues do I need to think about?

UPDATED FOR 2013! For NQSOs or SARs exercised on the last business day of 2013, or for restricted stock that vests on that day, is the income taxable in 2013 or 2014?

What are "discounted" stock options, and how are they taxed?

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ISOs & AMT

NEW! What are the top 10 questions I should ask about my stock options?

UPDATED FOR 2013! What are some year-end strategies for restricted stock and stock options?

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Employee Stock Purchase Plans (ESPPs)

NEW! What is a "reset" provision in an ESPP, and how does it work?

NEW! What are the top 10 questions I should ask about my company's employee stock purchase plan?

What are the different types of employee stock purchase plans? What are their features?

Do surveys show how employee stock purchase plans are changing with mandatory expensing and other developments?

Will the price always be discounted from the fair market value of the stock? What do surveys show about corporate practices?

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Stock Appreciation Rights (SARs)

UPDATED FOR 2013! For NQSOs or SARs exercised on the last business day of 2013, or for restricted stock that vests on that day, is the income taxable in 2013 or 2014?

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

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Job Events

NEW! Job Loss And Your Stock Grants (Part 1): Options, Restricted Stock, And ESPPs

NEW! Job Loss And Your Stock Grants (Part 2): Changes Of Employment Status, Post-Termination Tax, Severance

What is the likelihood of receiving a new-hire or periodic stock grant? Any survey data or common practices?

How have the stock-market volatility and economic fluctuations of recent years changed corporate stock grant practices?

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Life Events

NEW! Are stock plans affected by the Supreme Court's decision on same-sex marriage?

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

Stockbrokers' Secrets (Part 6A): What I Tell My Best Clients About Retirement Planning With Stock Compensation

Stockbrokers' Secrets (Part 6B): What I Tell My Best Clients About Retirement Planning With Stock Compensation

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SEC Law & Rule 10b5-1 Trading Plans

NEW! The Equity Compensation Planning Dilemma For Corporate Executives

Can the SEC, the Treasury, or my company take away stock option gains, restricted stock, and performance shares after accounting fraud has occurred?

Is it possible to violate insider-trading laws by terminating or modifying my Rule 10b5-1 trading plan?

What are best practices for Rule 10b5-1 trading plans?

Do Rule 144, Section 16, and the insider-trading rules apply to gifts and donations of company stock by senior executives or directors?

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M&A

What will happen to my vested stock options if my employer is acquired by another company?

What could happen to my restricted stock in an acquisition of my company?

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

Any survey data on stock grants in privately held companies?

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TAX CENTER (INCLUDING TAX REPORTING)

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?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, what do I need to know about the FBAR and FATCA reporting rules?

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED

Australia
Japan
Malaysia
Mexico
Switzerland
United Kingdom

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GLOSSARY

NEW!

Contribution Rate
Portfolio Approach
Reset
Subscription Agreement
Subscription Date
Trailing Liability

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ASK THE EXPERTS

NEW!

I work and live in the United States, though I am not a US citizen. I have non-immigrant alien status (L1 visa). My stock options all vested when I worked back in my home country. I now plan to exercise the options while living in the US. Will I have to pay taxes to the IRS and/or the state where I live on this income?

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NONQUALIFIED DEFERRED COMPENSATION

The latest major additions at myNQDC.com, our separate website on nonqualified deferred compensation:

NEW! At year-end 2013, when I'm deciding on salary deferrals into my nonqualified plan for 2014, what should be the top issues in my decision-making?

NEW! Can I forfeit or modify my NQDC plan benefits?

NEW! Are NQDC plans affected by the Supreme Court's ruling on same-sex marriage?

NEW! Four Nonqualified Plan Trends To Watch With Tax Rate Increases

NEW! Can personal creditors reach or garnish my nonqualified deferred compensation distributions?

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CONTACT & LICENSING INFORMATION

TO CONTACT THE EDITORS: Send email to editors@mystockoptions.com.

TO ADVERTISE IN THE UPDATE OR LICENSE OUR CONTENT: Send email to sales@mystockoptions.com.

The myStockOptions.com Blog is one of the best ways to stay on top of equity compensation news and the latest developments at our website. You can also follow us on Twitter.

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