4th QUARTER 2016

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

PODCASTS
Brief, lively audio recordings on important topics in equity compensation, available at myStockOptions.com, iTunes, and Google Play Music

GLOBAL TAX GUIDE
New country guides: Egypt and Turkey; plus updates for China, Brazil, France, and others

GLOSSARY
Recent additions include anti-alienation provision, dematerialization, non-GAAP measure, and more

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

NONQUALIFIED DEFERRED COMPENSATION
The latest major updates and additions at our sibling 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! How The Trump Presidency And Tax Reform May Affect Stock Compensation

Reporting Company Stock Sales On Tax Returns: Annotated diagrams of Form 8949 and Schedule D

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

Restricted Stock & RSUs: What You Must Know To Avoid Tax-Return Mistakes

How To Avoid Paying Too Much Tax: Understanding The Revised Form 1099-B And Form 8949 For Reporting Stock Sales On Your Tax Return

NQSOs: Tax-Return Tips And Traps

ISOs: Tax-Return Tips And Traps

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

FAQs On Form W-2 Reporting For Stock Compensation: Form W-2 diagrams

What's new for tax-return season?

What are some major issues to be aware of when reporting stock sales on my tax return? Why have these issues arisen?

What are capital gains and capital losses? What are the capital gains tax rates?

What are the biggest mistakes with restricted stock or RSUs that I can make on my tax return, and how can I avoid them?

What are the biggest mistakes related to stock options I can make on my tax return, and how can I avoid them?

What are the biggest mistakes related to my employee stock purchase plan that I can make on my tax return, and how can I avoid them?

What are the biggest mistakes related to stock appreciation rights (SARs) that I can make on my tax return, and how can I avoid them?

Will I receive information statements from my company about ESPP purchases or option exercises? Will I receive Form 3922 or Form 3921?

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?

In the cost basis I use to report sales of company stock on my tax return, what part comprises the W-2 income from stock compensation or an ESPP?

How have IRS Form 1099-B and cost-basis reporting changed for sales of stock acquired from my stock options, restricted stock, or ESPP? What do I need to do differently because of the changes?

How can I file my paper Section 83(b) election with my electronic tax return? What if I forget to file it with my tax return?

How have recent tax laws changed the withholding taxes on my equity compensation?

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

How does a non-US resident reclaim US backup withholding?

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Financial Planning

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NEW! Making Gifts And Donations Of Company Stock

NEW! How The Trump Presidency And Tax Reform May Affect Stock Compensation

Strategic Planning With Roth IRAs And Stock Compensation

Stockbrokers' Secrets: Retirement Planning With Stock Compensation

Gifts: Save On Estate Taxes With Transferable Stock Options

Does the US impose an exit tax on citizens who leave the country and give up their citizenship?

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

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

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

How does a non-US resident reclaim US backup withholding?

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Basics

NEW PODCAST INCLUDED! Stock Option Terms: What You Can Expect

NEW! What is a post-vest holding period?

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

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

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Restricted Stock, RSUs, And Performance Shares

NEW! Restricted Stock Units After An Acquisition: Know What Could Happen

Restricted Stock & RSUs: What You Must Know To Avoid Tax-Return Mistakes

Reporting Company Stock Sales On Tax Returns: Annotated diagrams of Form 8949 and Schedule D

What are the biggest mistakes with restricted stock or RSUs that I can make on my tax return, and how can I avoid them?

May I have my employer withhold more taxes upon the vesting of my restricted stock than the minimum required amount?

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?

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

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Employee Stock Purchase Plans (ESPPs)

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

Reporting Company Stock Sales On Tax Returns: Annotated diagrams of Form 8949 and Schedule D

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

What are the biggest mistakes related to my employee stock purchase plan that I can make on my tax return, and how can I avoid them?

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

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

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NQSOs

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

Reporting Company Stock Sales On Tax Returns: Annotated diagrams of Form 8949 and Schedule D

NQSOs: Tax-Return Tips And Traps

What are the biggest mistakes related to stock options I can make on my tax return, and how can I avoid them?

I have moved from one state to another. What happens with the taxes on my stock options if I live in different states during the period between grant and exercise?

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ISOs & AMT

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

Reporting Company Stock Sales On Tax Returns: Annotated diagrams of Form 8949 and Schedule D

ISOs: Tax-Return Tips And Traps

What are the biggest mistakes related to stock options I can make on my tax return, and how can I avoid them?

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

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

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Stock Appreciation Rights (SARs)

Reporting Company Stock Sales On Tax Returns: Annotated diagrams of Form 8949 and Schedule D

What are the biggest mistakes related to stock appreciation rights (SARs) that I can make on my tax return, and how can I avoid them?

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

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Job Events

NEW! What are the top 10 questions related to job termination that I should ask about my stock options, restricted stock/RSUs, or ESPP participation?

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

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Life Events

NEW! Disability And Death: What Happens To Stock Options, Restricted Stock/RSUs, And ESPP Participation?

NEW! What are the top 10 questions related to retirement planning that I should ask about my stock options, restricted stock/RSUs, or ESPP participation?

Strategic Planning With Roth IRAs And Stock Compensation

Stockbrokers' Secrets: Retirement Planning With Stock Compensation

Funding Your Child's College Education With Stock Options And Other Stock Grants

To seek financial aid for my children's college tuition, I need to report my income and assets to the US Department of Education on the Free Application for Federal Student Aid (FAFSA). Should I list my stock grants? At what value?

I have moved from one state to another. What happens with the taxes on restricted stock or RSUs if I live in different states during the period between grant and vesting?

I have moved from one state to another. What happens with the taxes on my stock options if I live in different states during the period between grant and exercise?

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SEC Law & Rule 10b5-1 Trading Plans

NEW PODCAST INCLUDED! Ten Compliance Concerns That Executives Must Understand To Prevent SEC, IRS, And Corporate Problems (Parts 1 and 2)

What is insider tipping?

Do the rules of insider trading and tipping apply only in business contexts? Do they also apply to what I tell friends and family?

How widely used are Rule 10b5-1 trading plans? Is survey data about their use available?

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M&A

NEW! Restricted Stock Units After An Acquisition: Know What Could Happen

My company is selling or spinning off the division where I work. I will no longer work for that company but will keep the same job under the new corporate owner. What will happen to options and restricted stock in the divestiture?

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Pre-IPO

NEW! Has there been a tax-law change for stock options and restricted stock units (RSUs) in privately held companies?

Is the tax treatment different if I work for a pre-IPO company? For example, are taxes delayed at exercise until the stock is registered with the SEC?

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

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PODCASTS

NEW:

Compliance Concerns That Executives Must Understand To Prevent SEC, IRS, And Corporate Problems

Stock Option Terms: What You Can Expect

Living And Working In Multiple States: Challenges For Mobile Employees In The USA

LLCs And Equity Incentive Plans

Year-End Tax Planning With Stock Compensation

Our podcasts are available on our website, at iTunes, and at Google Play Music.

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GLOSSARY

NEW:

Anti-Alienation Provision
ARG
Cash Award
Corporate Action
Dematerialization (Demat)
ECC
Form 1040NR
Inducement Award
Liquidation Preference Overhang
Material Amendment
Non-GAAP Measure
Notice Of Stock Grant
Retirement Earnings Test

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GLOBAL TAX GUIDE This is premium content

NEW:

Egypt
Turkey

UPDATES:

Brazil
Chile
China
Denmark
Finland
France
Norway
Singapore
South Africa
Sweden
United Kingdom
United States

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ASK THE EXPERTS

NEW:

My restricted stock units (RSUs) will vest soon. My company tells me that for federal taxes it will withhold shares equal to 25% of the shares' total value at vesting. However, my marginal tax rate for this additional income is 33%, so 25% will not be enough to pay the taxes that I will owe. Why must my company use the 25% rate? Can I have my company change the rate to withhold more shares?

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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:

At what time of year do I make my election to defer income? Is the timing different for performance-based compensation?

How did the IRS modify the Section 409A regulations in 2016?

Are there strategies for using the redeferral election?

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

Can my company discontinue or terminate its nonqualified deferred compensation plan and give me a lump-sum distribution?

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?

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 AND LICENSING INFORMATION

TO CONTACT THE EDITORS: editors@mystockoptions.com

TO LICENSE OUR CONTENT: sales@mystockoptions.com

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