A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
Tax-Qualified Plan
A type of stock plan that receives special tax treatment because it meets related requirements in the Internal Revenue Code. In the United States, incentive stock options (ISOs) and Section 423 employee stock purchase plans are tax-qualified. Tax rates for participants are based on how the plan is structured and how long the resulting stock is held. In some countries, tax-qualified plans (also called tax-preferred or tax-favored plans) may require special company filings with the government and official review and approval of the stock plan (see the Global Tax Guide for details).
Return to list Register Now

Try the new myStockOptions.com Glossary App! Now available for Android and iOS.

Get it on Google Play
The content is provided as an educational resource.
myStockOptions.com shall not be liable for any errors or delays in the content, or any actions taken in reliance thereon.
Copyright © 2000-2023 myStockPlan.com, Inc. U.S. Patent 7,353,200.
Contact editors@mystockoptions.com for licensing information