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Additions & Updates at myStockOptions.com: 2nd Quarter 2015

2nd 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, Brazil, Japan, South Korea, the United Kingdom, and others

GLOSSARY
Recent additions include liquidation preference, post-vest holding period, 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

Tax Center

NEW VIDEO! Employee Stock Options: NQSO Taxation

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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Basics

NEW VIDEO! Employee Stock Options: Core Aspects To Know

Major Trends In Equity Compensation During The 21st Century: A Celebration Of Our 15th Anniversary

My restricted stock will vest soon. Should I sell the shares at vesting or hold them?

Why do companies grant stock options, restricted stock, and other equity awards? Do employees really value them?

Why do companies offer employee stock purchase plans?

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

What guidelines do employers use to determine how many stock options or restricted shares to grant?

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Restricted Stock, RSUs, And Performance Shares

NEW! What would happen to my unvested restricted stock or RSUs if I were to die or become disabled before the vesting date?

My restricted stock will vest soon. Should I sell the shares at vesting or hold them?

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?

How soon after the end of the performance period do I receive the shares?

When my restricted stock or RSUs vest, will I need to make estimated tax payments?

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Employee Stock Purchase Plans (ESPPs)

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

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

Why do companies offer employee stock purchase plans?

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

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

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

If I purchase shares in my company's ESPP or sell the stock in a disqualifying disposition, will I need to make estimated tax payments?

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NQSOs

NEW VIDEO! Employee Stock Options: Core Aspects To Know

NEW VIDEO! Employee Stock Options: NQSO Taxation

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

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ISOs & AMT

NEW VIDEO! Employee Stock Options: Core Aspects To Know

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?

If I exercise ISOs and hold the stock (triggering AMT for the spread) or sell the stock in a disqualifying disposition, will I need to make estimated tax payments?

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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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If I exercise stock appreciation rights (SARs), will I need to make estimated tax payments?

Financial Planning

Advisors, Have You Heard About MSO Pro?
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Compliance Concerns That Executives Must Understand To Prevent SEC, IRS, And Corporate Problems (Part 2)

My restricted stock will vest soon. Should I sell the shares at vesting or hold them?

Do companies grant stock options or restricted stock to directors? Any survey data on director grants?

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?

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?

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

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Job Events

How does a clawback work to take away gains from my equity compensation?

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

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Life Events

Are stock plans affected by the Supreme Court's decisions on marriage equality?

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SEC Law & Rule 10b5-1 Trading Plans

Can the SEC, the Treasury, or my company take away stock option gains, restricted stock, and performance shares after accounting fraud has occurred?

I am a senior executive. When and how do I make my Form 4 filing for restricted stock, restricted stock units, and performance shares?

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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?

How can tax consequences to the buying and selling companies in an acquisition affect the treatment of my stock options?

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

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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 does a private company decide on the size of a stock grant? Any data on grant sizes?

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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
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:

liquidation preference
net issuance
post-vest holding period
replacement grant
wage and tax statement

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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?

How do I fit nonqualified deferred compensation into my financial plan?

What can I not do with my NQDC account?

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

Can I fix a tax mistake I made in deferring my income or in the distribution without being penalized?

Is the IRS starting to scrutinize companies’ NQDC arrangements in search of compliance problems with 409A?

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

Are there strategies for using the redeferral election?

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CONTACT & LICENSING INFORMATION

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TO LICENSE OUR CONTENT: sales@mystockoptions.com

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