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Additions & Updates at myStockOptions.com: 1st Quarter 2015

1st QUARTER 2015

NEW APP! Stock Compensation Glossary, our free app for iPhones, iPads, and Androids, is available from the App Store (for Apple devices) and from Google Play (for Android devices).


ARTICLES, FAQs, & VIDEOS
Our core content sections, organized by topic

PODCASTS
Lively, brief audio recordings on important topics in equity compensation

GLOBAL TAX GUIDE
Important recent updates in Australia, France, the United Kingdom, and others

GLOSSARY
Recent additions include adjusted cost basis, garden leave, Equity Plan Scorecard (EPSC), and many 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.


The myStockOptions.com Blog is one of the best ways to keep up with new developments in equity compensation and with the frequently updated content of myStockOptions.com. You can also follow us on Twitter.

ARTICLES, FAQs, AND VIDEOS

Tax Center

Editor's Note: Along with the additions and updates below, we comprehensivly updated all of our tax-return content for the 2014 tax season, including our popular annotated diagrams of Form 8949 and Schedule D in the section Reporting Company Stock Sales. The amount of updated tax-return content is too great to list here, but it can all be found in the Tax Center.

NEW! Test your knowledge of equity comp taxation with our quiz on tax returns!

When I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve stock grant income?

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?

Dr. Strange Tax, Or: How I Learned To Stop Worrying And Love The AMT

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?

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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Financial Planning

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.

NEW ARTICLE! How To Avoid Mistakes And Create Wealth From Your Stock Options

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

Can my company require me to retain a certain amount of company stock from a stock option exercise or a restricted stock grant?

Can my company set ownership guidelines for company stock? Any survey data about their use?

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?

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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Basics

NEW ARTICLE! Stock Options 101: The Essentials

How Does Your Company's Stock Plan Compare? (Parts 1 and 2)

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

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 and periods that companies use?

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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Employee Stock Purchase Plans (ESPPs)

NEW VIDEO! Employee Stock Purchase Plans (ESPPs): Taxes

NEW ARTICLE! ESPP Contribution Limits And Why They Matter To You

Why do companies offer employee stock purchase plans?

How many employees generally participate in ESPPs?

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?

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

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NQSOs

NEW ARTICLE! Stock Options 101: The Essentials

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

How is fair market value determined for W-2 reporting of NQSO taxable income at exercise and for tax withholding?

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 & AMT

NEW ARTICLE! Stock Options 101: The Essentials

Dr. Strange Tax, Or: How I Learned To Stop Worrying And Love The 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?

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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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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Job Events

How Does Your Company's Stock Plan Compare? (Parts 1 and 2)

How common are clawback provisions? Any survey data about their use?

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Life Events

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

Strategic Planning With Roth IRAs And Stock Compensation (Part 1)

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

How do stock grants affect Roth IRA contributions and conversions?

Can stock option, restricted stock, or ESPP income alone qualify me to establish an IRA?

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SEC Law & Rule 10b5-1 Trading Plans

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

Can my company force me to use a Rule 10b5-1 trading plan? Can it prohibit me from using one?

When I sell stock under a Rule 10b5-1 plan, do I report the sale differently on Form 4?

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M&A

NEW QUIZ! Test your knowledge with our M&A quiz!

NEW FAQ! Is it common to get a retention grant when your company is acquired?

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Pre-IPO

NEW QUIZ! Test your knowledge with our quiz on pre-IPO topics!

NEW FAQ! What are the top 10 questions I should ask about equity awards I receive at a privately held company?

NEW FAQ! How do stock grants in privately held companies differ from those in publicly traded companies?

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

Any survey data on stock grants in privately held companies?

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PODCASTS

NEW:

Stock Option Strategy To Diversify Away Your Company Stock Risk

Taking An Overseas Assignment: Stock Compensation For Internationally Mobile Employees

How To Maximize The Value Of Stock Compensation While Minimizing Risk

How Pre-IPO Stock Compensation May Change Upon The Company's IPO

A Holistic Approach To Equity Compensation, And Special Dilemmas Faced By Executives

Hedging Employee Stock Options And Company Stock

Why Restricted Stock And RSUs Are A Good Deal

Financial Planning For Stock Compensation

College Funding With Stock Compensation

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED:

Australia
France
Japan
The Philippines
Spain
United Kingdom

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GLOSSARY

NEW APP! Stock Compensation Glossary, our free app for iPhones, iPads, and Androids, is available from the App Store (for Apple devices) and from Google Play (for Android devices).

NEW GLOSSARY ENTRIES:

Accounting Standards Codification (ASC)
Accounting Standards Update (ASU)
Amount Credited
Assumption
Chargeback
Discriminant Information Function (DIF)
Employee Share Scheme
ESS
Form 941
Form 1042-S
FUTA
Garden Leave
Material Nonpublic Information
Medicare Tax
MNI
Net Issuance
Par Value
Post-Vesting Holding Period
Realized Pay
Replacement Grant
Reported Pay
Retention Compensation
Retention Policy
Rounding
Section 409A Plan
SLB
Social Security Tax
Staff Legal Bulletin (SLB)
Substitution
TA
Third-Party Administrator
TPA
Volatility
Waterfall Analysis

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ASK THE EXPERTS

NEW:

I'm really confused about the Form 1099-B I received from my broker for my stock sales last year. It shows no cost basis at all for my sale of the shares that I acquired from my restricted stock units. Is this right? Is there really no cost basis?

I think that my company will soon be acquired by a much bigger company. If a deal is announced, am I likely to receive some type of retention grant?

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NONQUALIFIED DEFERRED COMPENSATION

A sample of the latest major additions at our separate website myNQDC.com, a comprehensive publication about nonqualified deferred compensation:

What Participants Need To Know About Section 409A (Parts 1 and 2)

Will my FICA taxes be refunded to me if my company never pays out my nonqualified deferred compensation?

What impact does disability have on distributions under my nonqualified deferred compensation plan?

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CONTACT & LICENSING INFORMATION

TO CONTACT THE EDITORS: editors@mystockoptions.com

TO LICENSE OUR CONTENT: sales@mystockoptions.com

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