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Additions & Updates at myStockOptions.com:
3rd Quarter 2012

See also the email alert associated with this summary.

3rd QUARTER 2012

YEAR-END PLANNING AND THE TAX CENTER

OTHER SECTIONS

GLOBAL TAX GUIDE: China, France, Japan, and more

GLOSSARY: W8-BEN, cash-for-cashless exercise, 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.


UPDATED FOR 2012! YEAR-END PLANNING AND THE TAX CENTER

NEW! What are the potential tax increases in 2013 that may affect my year-end planning for stock compensation?

NEW! How may the withholding taxes on my equity compensation change in 2013?

NEW! How does the health-care reform law affect planning for stock compensation and my Medicare tax rate?

NEW! Post-2012 Tax Changes: Uncertainty Clouds Planning For Stock Compensation

Top Ideas For Year-End Tax Planning With Stock Compensation

Year-End Strategies For Restricted Stock: Ideas To Consider

Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

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

Stockbrokers' Secrets (Part 7): Year-End Planning For ISOs

What are some year-end strategies for restricted stock and stock options?

For NQSOs or SARs exercised on the last business day of 2012, or for restricted stock that vests on that day, is the income taxable in 2012 or 2013?

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OTHER SECTIONS

Basics

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

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

How have stock-market volatility and the economic downturn changed corporate stock grant practices?

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

What is "capital gain"? Have recent tax laws changed the capital gains tax rates?

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Restricted Stock, RSUs, & Performance Shares

Top Ideas For Year-End Tax Planning With Stock Compensation

Year-End Strategies For Restricted Stock: Ideas To Consider

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

How and when are taxes withheld from my restricted stock?

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

My restricted stock never vested because I left my company, but I paid taxes on the stock at the time of grant. Can I recover the taxes that I paid with the 83(b) election or claim some other deduction?

Does my company take an earnings charge on its income statement for my restricted stock grant?

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

Top Ideas For Year-End Tax Planning With Stock Compensation

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

Stock Option Financial Planning After Your Tax Return Is Filed And At Year-End (Part 1)

Is the spread at exercise of a nonqualified stock option subject to Social Security taxes?

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ISOs & AMT

NEW! The Alternative Minimum Tax Sweet Spot: Planning Opportunities

Stockbrokers' Secrets (Part 7): Year-End Planning For ISOs

What is the latest news about AMT legislation in Congress?

In general, how does the alternative minimum tax (AMT) calculation work?

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Employee Stock Purchase Plans (ESPPs)

Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

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

What are the most common eligibility requirements for ESPPs?

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

How common is it for an ESPP to have a mandatory holding period for purchased stock?

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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! Foreign Executives Transferring To The United States: Tax-Planning Strategies For Equity Compensation

NEW! Compliance Concerns That Executives Must Understand To Prevent SEC, IRS, And Corporate Problems (Part 2)

NEW! Do companies make stock option or restricted stock grants to directors? Any survey data on director grants?

NEW! Post-2012 Tax Changes: Uncertainty Clouds Planning For Stock Compensation

Top Ideas For Year-End Tax Planning With Stock Compensation

Year-End Strategies For Restricted Stock: Ideas To Consider

Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

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

Stockbrokers' Secrets (Part 7): Year-End Planning For ISOs

What are some year-end strategies for restricted stock and stock options?

Stock Option Financial Planning After Your Tax Return Is Filed And At Year-End (Part 1)

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?

Are there any stock option or restricted stock strategies for using capital-loss carry-forwards?

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Job Events

NEW! Job Loss Quiz

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

I am leaving my job. Is my company required to tell me how many vested options I have, how long I can exercise them after I leave, or when they expire?

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Life Events

NEW! Life Events Quiz

How do stock grants affect Roth IRA contributions and conversions?

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SEC Law & Rule 10b5-1 Trading Plans

NEW! Compliance Concerns That Executives Must Understand To Prevent SEC, IRS, And Corporate Problems (Part 1): Company Stock Trades

How widely used are Rule 10b5-1 trading plans? Is information about their use available?

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M&A

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

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Pre-IPO

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

Any survey data on stock grants in privately held companies?

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?

If I exercise my vested options during a lockup period, does the date for calculating the spread occur at exercise or at the end of the lockup, when I can sell the stock?

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED

China
Denmark
France
Hong Kong
Italy
Japan
Netherlands

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GLOSSARY

NEW!

Cashless-For-Cash Exercise
Risk Of Forfeiture
SRF
W-8BEN

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ASK THE EXPERTS

NEW!

I am 63 years old and collect Social Security. Although I have been retired for a few years, last year I worked part-time and made $14,000. Last year, I also exercised a nonqualified stock option that had been granted to me in 2005. The income I received at exercise was roughly $4,000. Now I have received a letter from the Social Security Administration saying that since I went over the income threshold (around $14,000), I have to pay back $2,000 for making too much money. Is that right? Should the stock option be treated as true wages for 2011 or as a special bonus earned in a prior year?

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NONQUALIFIED DEFERRED COMPENSATION

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

NEW! What are the potential tax increases in 2013 that may directly affect my nonqualified deferred compensation?

NEW! How does the health-care reform law affect planning for nonqualified deferred compensation and my Medicare tax rate?

NEW! Is there a distribution-election strategy when I'm uncertain in the intermediate term about my own cash flow and the company's finances?

NEW! Section 162 Bonus Plans: An Alternative Or Companion To NQDC Plans

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