Resources: Newsletter Archives
Additions & Updates at myStockOptions.com: July, August, and September 2009
 TAX CENTER
CONTENT TOPICS: Articles and FAQs
GLOBAL TAX GUIDE: Updates for Australia, Canada, China, Germany, Israel, and more
GLOSSARY: New terms include fungible share pool, multiplier model, totalization agreement, and more
ASK THE EXPERTS:
- Anything I can do with stock options that have an exercise price higher than the current stock price and are about to expire?
- Can I have my company use a higher withholding rate?
MSO Pro is our membership level for financial and wealth advisors. Content with the  symbol requires Premium or Pro Membership at myStockOptions.com.
Can stock grant income affect my eligibility for the Making Work Pay Credit available under the 2009 stimulus law?
Do you have a simple chart that compares the tax treatment of stock options, restricted stock, RSUs, and ESPPs?
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?
How is capital gain calculated?
How is my performance share grant taxed?
How soon after my restricted stock vests must the IRS receive my withholding taxes?
What are the tax consequences of exercising an ISO?
Even though no withholding is required for ISOs, can I still pay the federal and state taxes when I make a cashless exercise?
Are taxes withheld from the spread when you buy stock under a tax-qualified employee stock purchase plan?
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Basics: Underwater Options
How may the downturn in the stock markets and the economy affect my company's stock grant practices?
Strategies For Negotiating A Compensation Package In Down Markets
What factors should I consider in accepting an option exchange, and what is the process?
What approaches do companies apply to underwater stock options?
What is an options exchange?
Can my ESPP go underwater or be affected in other ways by a down market?
Basics: Grants
If my stock options are scheduled to expire on a holiday or a weekend, is the last possible exercise date before or after then?
What is the difference between variable and fixed stock option grant guidelines?
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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: Year-End Planning
Stockbrokers' Secrets (Part 3): Year-End Planning For NQSOs, Restricted Stock, And RSUs
Stockbrokers' Secrets (Part 7): Year-End Planning For ISOs
Ten Ideas For Year-End Tax Planning With Stock Options And Company Stock
What are some year-end strategies for stock options and restricted stock?
For NQSOs or SARs exercised on the last business day of 2009, or for restricted stock that vests on that day, is the income taxable in 2009 or 2010?
At the end of the year, should I exercise my in-the-money options and sell the stock to take advantage of netting the gains against my short-term capital losses from this year (or those that were carried forward from last year)?
Will my income from restricted stock vesting be netted against my short-term capital losses from this year (or those that were carried forward from last year)?
Financial Planning: Strategies
Psychological Factors Affect Your Stock Option Exercise Decisions
Financial Planning: Advanced Strategies
Equity Compensation Strategies For Down And Rising Markets
How Tax Rate Changes Impact Stock Grant Strategies (Part 2): Restricted Stock
Financial Planning: High Net Worth
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?
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Which do companies grant more often: restricted stock or restricted stock units (RSUs)?
Restricted Stock: Advanced
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?
How common are stock options, restricted stock, and performance shares outside the US? Do surveys show trends?
Restricted Stock: Performance Shares
How is my performance share grant taxed?
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 happens to my performance shares in an acquisition of my company?
Restricted Stock: Taxes Advanced
What are some year-end strategies for stock options and restricted stock?
How Tax Rate Changes Impact Stock Grant Strategies (Part 2): Restricted Stock
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?
How soon after my restricted stock vests must the IRS receive my withholding taxes?
Will my income from restricted stock vesting be netted against my short-term capital losses from this year (or those that were carried forward from last year)?
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NQSOs: Taxes
For NQSOs or SARs exercised on the last business day of 2009, or for restricted stock that vests on that day, is the income taxable in 2009 or 2010?
NQSOs: Taxes Advanced
What are some year-end strategies for stock options and restricted stock?
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ISOs: Basics
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?
ISOs: Taxes
What are the tax consequences of exercising an ISO?
How am I taxed on my gain from a sale of stock that I acquired in an ISO exercise?
ISOs: Taxes Advanced
Stockbrokers' Secrets (Part 7): Year-End Planning For ISOs
What are some year-end strategies for stock options and restricted stock?
Even though no withholding is required for ISOs, can I still pay the federal and state taxes when I make a cashless exercise?
ISOs: AMT & AMT Advanced
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?
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Employee Stock Purchase Plans: Basics
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?
Employee Stock Purchase Plans: Advanced
Can my ESPP go underwater or be affected in other ways by a down market?
Employee Stock Purchase Plans: Taxes
Are taxes withheld from the spread when you buy stock under a tax-qualified employee stock purchase plan?
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Stock Appreciation Rights: Taxes
What are some year-end strategies for stock options and restricted stock?
For NQSOs or SARs exercised on the last business day of 2009, or for restricted stock that vests on that day, is the income taxable in 2009 or 2010?
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Job Events: Job Search & Negotiation
Strategies For Negotiating A Compensation Package In Down Markets
How may the downturn in the stock markets and the economy affect my company's stock grant practices?
Job Events: Termination
If I lose my job but I am then rehired, can unvested stock options be reinstated, or can the exercise period of my vested options be extended to the end of the original term?
How much time do I have for exercising vested stock options after my employment ends?
If my employment agreement gives me longer after termination to exercise my stock options than the stock plan and grant agreement do, which controls?
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Life Events: Retirement Plans
When should I start taking Social Security benefits?
I worked in one state but have retired to another, where I plan to exercise my stock options. Will I be taxed by the state I worked in when I received the grant or by my new state?
Life Events: Retirement Plans
How do stock grants affect the income limits for Roth IRA contributions or conversions?
Life Events: Divorce
How do I obtain details of my estranged spouse's stock grants for negotiating our divorce agreement?
Are stock grants considered in determining child support and alimony payments?
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SEC Law: Basics
Can the SEC, the Treasury, or my company take away stock option gains, restricted stock, and performance shares after accounting fraud has occurred?
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 are best practices for Rule 10b5-1 trading plans?
SEC Law: Rule 144 & Section 16
Can I exercise stock options or sell company stock not included in my initial filing of ownership on Form 3?
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M&A Impact
What happens to my performance shares in an acquisition of my company?
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Pre-IPO: Basics
I have founder's stock that has become subject to forfeiture and transfer restrictions required by new investors. Does my stock become taxable to me, or do I need to make a Section 83(b) election?
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UPDATED OR EXPANDED
Australia
Canada
China
Denmark
Germany
India
Israel
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NEW!
COC
ERISA
Fungible Share Pool
Multiplier Model
Relative Total Shareholder Return Program
Relative TSR
RNOR
Totalization Agreement
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NEW!
I have 12,000 stock options with an exercise price of $57. My company's stock price is $44 (it was as low as $32 a few months ago). The options will expire at the end of the year, so unless I exercise them before then, I will lose them. Is there anything you can do with stock options that have a price higher than the current stock price and are about to expire? Can I get a tax loss for the negative spread if I exercise them?
I plan to exercise my stock options soon. My marginal tax rate is higher than the 25% federal withholding rate that my company always uses for exercises of nonqualified stock options and the vesting of restricted stock. Can I have my company use a higher withholding rate? I don't want to be stuck with owing more taxes when I file my tax return.
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