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Additions & Updates at myStockOptions.com: 3rd Quarter 2015

3rd QUARTER 2015

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

PODCASTS
Brief, lively audio recordings on important topics in equity compensation

GLOBAL TAX GUIDE
Important recent updates in Australia, Brazil, France, Japan, and others

GLOSSARY
Recent additions include Audit Techniques Guides, cost recharge, non-lapse restriction, unicorn, 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.


The myStockOptions.com Blog offers a good way 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

Financial Planning, including Year-End Planning 2015

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! Ten Financial-Planning Rules You Should Know About Restricted Stock And RSUs

NEW! Ten Financial-Planning Rules Every ESPP Participant Should Know

NEW! What are the 10 most important financial-planning rules for employee stock purchase plans?

UPDATED FOR 2015! Top Ideas For Year-End Tax Planning With Stock Compensation (Part 1)

UPDATED FOR 2015! Top Ideas For Year-End Tax Planning With Stock Compensation (Part 2)

UPDATED FOR 2015! Year-End Strategies For Restricted Stock, RSUs, And Performance Shares: Seven Ideas To Consider

UPDATED FOR 2015! Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

UPDATED FOR 2015! Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs

UPDATED FOR 2015! Stockbrokers' Secrets: Year-End Planning For ISOs

UPDATED FOR 2015! What are some year-end strategies for restricted stock, RSUs, and stock options?

UPDATED FOR 2015! For NQSOs or SARs exercised on the last business day of 2015, or for restricted stock that vests on that day, is the income taxable in 2015 or 2016?

UPDATED FOR 2015! 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 2015! My income next year will trigger higher taxes, including the 3.8% Medicare surtax on capital gains. If I sell stock this year, I can avoid these taxes and then next year repurchase the stock to reset the basis. What issues should I consider?

UPDATED FOR 2015! At year-end, is there any general way to determine how many ISOs I can exercise and hold before triggering the AMT?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

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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Tax Center

IRS Form 3922 For ESPPs: What You Need To Know, And How It Can Help You Understand ESPP Taxation

IRS Form 3921 For Incentive Stock Options: What You Need To Know, And How It Can Help You Understand ISO Taxation

What do I need to know about the information on IRS Form 3922 for ESPPs?

What do I need to know about the information on IRS Form 3921 for incentive stock options?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

Has the likelihood of a tax audit increased?

What's the impact of the recent tax increases on my restricted stock grants?

How is the spread at exercise of an NQSO taxed for federal income-tax purposes?

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

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

Stomach Volatility In Your Company's Stock Without Losing Your Mind

Your Stock Grants May Come With Strings Attached

How common are stock options, restricted stock, performance shares, and ESPPs outside the United States? Do surveys show trends?

Are there different types of time-based vesting schedules? Which are most common?

What are the important documents I need to understand a stock plan? What are some examples of plans?

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

How can I use a margin loan to exercise my options? Does it defer the taxes?

What are the risks of borrowing money from my company to exercise a stock option, to purchase restricted stock, or to pay the taxes at vesting?

How can I use a promissory note to exercise an option?

What are the customary terms of a promissory note used to exercise an option?

Can my company lend me money to buy its stock, exercise an option grant, or pay taxes on restricted stock at vesting? Can it later cancel or modify that debt?

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Restricted Stock, RSUs, And Performance Shares

NEW! Ten Financial-Planning Rules You Should Know About Restricted Stock And RSUs

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

Any data on vesting schedules for restricted stock?

What's the impact of the recent tax increases on my restricted stock grants?

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

Is a Section 83(b) election taxing you on the value of restricted stock at grant ever revocable? Can it be rescinded?

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?

With restricted stock units and performance shares, can I defer the delivery of the shares at vesting? How is this taxed?

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

What would happen to my performance shares in an acquisition of my company?

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Employee Stock Purchase Plans (ESPPs)

NEW! Ten Financial-Planning Rules Every ESPP Participant Should Know

NEW! What are the 10 most important financial-planning rules for employee stock purchase plans?

What do I need to know about the information on IRS Form 3922 for ESPPs?

What happens to my ESPP when my company is acquired?

What is the tax treatment of my ESPP stock in an acquisition?

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NQSOs

How is the spread at exercise of an NQSO taxed for federal income-tax purposes?

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

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

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ISOs & AMT

What do I need to know about the information on IRS Form 3921 for incentive stock options?

If I sell my ISO shares at exercise or within a year of the exercise, I will be taxed as if I had nonqualified stock options (NQSOs). Does this mean taxes will be withheld?

My company allows me to exercise my ISOs more than 90 days after I leave my job. What is the tax treatment at exercise?

What is the tax treatment of ISOs after death?

Can an ISO be divided in a divorce?

In a divorce agreement, I am transferring to my former spouse ISO stock that has not met the holding period requirement. Is this a disqualifying disposition?

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Stock Appreciation Rights (SARs)

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

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Job Events

Your Stock Grants May Come With Strings Attached

How common are noncompete provisions in stock grants? What activities can trigger a noncompete provision?

Are stock option and restricted stock grants negotiable? What terms are negotiable at hire?

My company allows me to exercise my ISOs more than 90 days after I leave my job. What is the tax treatment at exercise?

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Life Events

After I retire, will my company let my stock options or restricted stock continue to vest, or will it accelerate the vesting?

Would my death automatically accelerate the vesting of my stock grants?

What would happen to my vested stock options if I were to die before exercising them?

What are the federal income tax consequences if my estate or beneficiary exercises nonqualified stock options (NQSOs) after my death?

How would my stock options be taxed and valued for estate tax purposes upon my death?

What is the tax treatment of ISOs after death?

Can an ISO be divided in a divorce?

In a divorce agreement, I am transferring to my former spouse ISO stock that has not met the holding period requirement. Is this a disqualifying disposition?

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SEC Law & Rule 10b5-1 Trading Plans

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

What are the civil penalties for insider trading?

How do civil and criminal insider-trading cases differ?

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M&A

What happens to my ESPP when my company is acquired?

What is the tax treatment of my ESPP stock in an acquisition?

What would happen to my performance shares in an acquisition of my company?

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Pre-IPO

Stomach Volatility In Your Company's Stock Without Losing Your Mind

How do I value options and stock in a privately held company?

My pre-IPO company lets me exercise options still subject to vesting. I did so and received stock subject to a company repurchase right. I am now leaving my job before the shares vested. What are the tax consequences if I forfeit the stock for which I have made an 83(b) election to be taxed at the time of exercise?

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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
Belgium
Brazil
France
Japan
Philippines
South Korea
Spain
United Kingdom

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GLOSSARY

NEW GLOSSARY ENTRIES:

ATG
Audit Techniques Guides
Cost Recharge
FITW
Independent Contractor
Non-Lapse Restrictions
Outside Director
Performance Equity
Recourse Note
Service Tail
Statutory Stock Option
Stock Warrant
Unicorn
Warrant

Try the myStockOptions.com glossary app!

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ASK THE EXPERTS

NEW:

I think my company withheld too much Social Security tax when my restricted stock vested or from my first paycheck after the vesting date. Can I get back the excess tax?

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NONQUALIFIED DEFERRED COMPENSATION

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

Foreign Executives Moving To The United States To Work: What To Know About Your Company’s Nonqualified Deferred Compensation Plan

What Participants Need To Know About Section 409A (Part 1)

Are NQDC plans affected by the Supreme Court's rulings on marriage equality?

I am a US executive moving overseas to work. When I live outside the United States, does the tax treatment change for deferrals and 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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