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Additions & Updates At myStockOptions.com:
2nd Quarter 2012

See also the email alert associated with this content report.

2nd QUARTER 2012

TAX CENTER

OTHER CONTENT TOPICS

GLOBAL TAX GUIDE: China, Hong Kong, United Kingdom, and more

GLOSSARY: Automatic Securities Disposition Plan (ASDP), FATCA, and more

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

NONQUALIFIED DEFERRED COMPENSATION: The latest major updates and additions at our new site myNQDC.com.


TAX CENTER

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

What is a "substantial risk of forfeiture" and how does it affect the taxation of restricted stock?

Has the likelihood of a tax audit increased?

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

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?

After I exercise NQSOs, will I need to make estimated tax payments?

When my restricted stock vests, will I need to make estimated tax payments?

Are there any strategies for paying estimated taxes on income from stock options and restricted stock?

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OTHER CONTENT SECTIONS

Basics

Stock Option Terms: What You Can Expect

If I sold my stock immediately upon exercise or at vesting, the transaction would violate the insider-trading laws and the laws of short-swing profits under Section 16(b) because I had a purchase within six months of the sale. Would this then delay the date of the tax treatment?

What is a typical vesting schedule? Do you have any data on vesting schedules and their design?

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

Why is dilution important to me? How do stock grants affect it?

What is "dilution"?

Do blackout or lockdown periods exist for stock plans? Are there periods during which you can't exercise options or buy stock in an ESPP?

How do blackout periods affect stock option exercises and the tax treatment?

What are margin loans? Can company stock be used as collateral?

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

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Restricted Stock, RSUs, & Performance Shares

Decisions At Grant With Restricted Stock (Part 2): The 83(b) Election Risks

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

How can I file the paper version of my 83(b) election with my online tax return?

What is a "substantial risk of forfeiture" and how does it affect the taxation of restricted stock?

Why would my company grant me restricted stock units (RSUs) instead of restricted stock?

Do I get dividends with restricted stock units (RSUs)? How are they taxed?

What is a typical vesting schedule? Do you have any data on vesting schedules and their design?

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?

When my restricted stock vests, will I need to make estimated tax payments?

Are there any strategies for paying estimated taxes on income from stock options and restricted stock?

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

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

If my restricted stock vests during a blackout period, or if the stock sale on the vest date would trigger Section 16 short-swing profit liability, is the tax treatment delayed until a later date?

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?

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NQSOs

After I exercise NQSOs, will I need to make estimated tax payments?

Are there any strategies for paying estimated taxes on income from stock options and restricted stock?

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

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

If I sold my stock immediately upon exercise or at vesting, the transaction would violate the insider-trading laws and the laws of short-swing profits under Section 16(b) because I had a purchase within six months of the sale. Would this then delay the date of the tax treatment?

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ISOs & AMT

NEW! The Alternative Minimum Tax Sweet Spot: Planning Opportunities

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

Has recent legislation changed the taxation of incentive stock options?

If I sold my stock immediately upon exercise or at vesting, the transaction would violate the insider-trading laws and the laws of short-swing profits under Section 16(b) because I had a purchase within six months of the sale. Would this then delay the date of the tax treatment?

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Employee Stock Purchase Plans (ESPPs)

Are there different kinds of employee stock purchase plans?

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

Do blackout or lockdown periods exist for stock plans? Are there periods during which you can't exercise options or buy stock in an ESPP?

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

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Stock Appreciation Rights (SARs)

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

NEW! The Alternative Minimum Tax Sweet Spot: Planning Opportunities

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

What are margin loans? Can company stock be used as collateral?

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

Can my company set ownership guidelines for company stock?

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

What is the tax impact if my company claws back gains from stock grants?

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Job Events

NEW! Job Loss Quiz

Stock Option Terms: What You Can Expect

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

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?

What is the tax impact if my company claws back gains from stock grants?

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Life Events

NEW! Life Events Quiz

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

I am eligible for vesting acceleration at retirement but have not actually retired, so why has my restricted stock been taxed?

How do stock grants affect Roth IRA contributions and conversions?

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SEC Law & Rule 10b5-1 Trading Plans

Do blackout or lockdown periods exist for stock plans? Are there periods during which you can't exercise options or buy stock in an ESPP?

How do blackout periods affect stock option exercises and the tax treatment?

If my restricted stock vests during a blackout period, or if the stock sale on the vest date would trigger Section 16 short-swing profit liability, is the tax treatment delayed until a later date?

If I sold my stock immediately upon exercise or at vesting, the transaction would violate the insider-trading laws and the laws of short-swing profits under Section 16(b) because I had a purchase within six months of the sale. Would this then delay the date of the tax treatment?

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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

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?

Why is dilution important to me? How do stock grants affect it?

What is "dilution"?

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?

What is a "repurchase right"?

What is a buyback? Is my employer required to buy back my shares when I leave the company?

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

How do pre-IPO and other privately held companies determine exercise prices?

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

Any survey data on stock grants in privately held companies?

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED

China
France
Hong Kong
United Kingdom

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GLOSSARY

NEW!

Automatic Securities Disposition Plan (ASDP)
FATCA
Insider Reports
Section 12(g)
Tax-Free Reorganization

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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?

I left my company earlier this year. The vesting on my restricted stock units stopped when I left, and my outstanding salary contributions to the employee stock purchase plan were refunded. It's the stock options that I have questions about. I told the HR department that I would exercise my stock options by the first week in May. It's my understanding that my eligibility to exercise the options continues for 90 days after quitting the job (i.e. until a date in June). The company just announced that it is getting acquired. Do I still have a right to exercise the options, despite the new developments? If yes, what is the procedure to exercise them?

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NONQUALIFIED DEFERRED COMPENSATION

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

NEW! Added Protections To Look For In Your Company’s Nonqualified Deferred Compensation Plan

NEW! How Bankruptcy Affects Your Nonqualified Deferred Compensation

NEW! Ten Key Features Of Nonqualified Deferred Compensation

NEW! Nonqualified Plan Financing Strategies

Has the likelihood of a tax audit increased?

What if I live in a different state at distribution than the state where I worked? How is the distribution taxed?

What are the tax rules or principles that allow me to defer paying taxes on my income?

What are the risks in NQDC plans?

How do companies set up NQDC plans?

What is nonqualified deferred compensation? What are its benefits to me?

Can I put more away with a nonqualified deferred compensation plan than with a 401(k) plan? What are the limits?

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