In most cases, vesting ends. However, some grant agreements or plans provide that the options are unaffected when...
Directors of large public companies are often paid in equity awards as well as in cash, though with a different incentive strategy than in the stock comp granted to senior executives. Surveys by research and consulting firms show corporate trends...
Yes. While the tax treatment of NQSOs is the same for everyone, the reporting and withholding are different for employees and nonemployees...
Yes. While the tax treatment of restricted stock and RSUs is the same for everyone, the reporting and withholding are different for employees and nonemployees...
The Internal Revenue Code has strict rules for incentive stock options (ISOs). Grants of stock options to nonemployees will be...
At a glance, you may not be able to distinguish a company's stock option grant to an employee from a grant to a consultant...
Usually, yes. In most instances, consultants are expected to render services over a period or to complete a project...
Almost all grants to W-2 employees base vesting on...
This determination involves a close reading of any consulting and grant agreements. If the parties have not...
Before completing your project, check the terms of your grant agreement and the company's stock-option plan...
Generally, no action is necessary if you already...
Yes. A consultant to a private company needs to find out whether the options or shares...
Most companies base withholding on your employment status at the time of grant. If you work elsewhere or are retired at exercise or vesting, then...
As long as the NQSOs and restricted stock generate ordinary income, you can...
Many pre-IPO companies establish advisory boards consisting of members who know the company's industry and advise...
As with employees, you are not a stockholder of the company until you...
It is not easy to sell stock in privately held companies. Most make shareholders obey...
As the IRS confirmed in Revenue Ruling 2005-48, the tax-measurement date...
Tax errors can be costly! Don't draw unwanted attention from the IRS. Our Tax Center explains and illustrates the tax rules for sales of company stock, W-2s, withholding, estimated taxes, AMT, and more.
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