2nd QUARTER 2013

TAX CENTER (INCLUDING TAX REPORTING)

OTHER SECTIONS

GLOBAL TAX GUIDE: NEW! Six country profiles added: Argentina, Czech Republic, Poland, Philippines, South Korea, and Thailand, bringing the total to 38

GLOSSARY: NEW! Automatic Exercise, Net Options, 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.


TAX CENTER (INCLUDING TAX REPORTING)

NEW! New Tax Act And Medicare Surtax: Impact On Stock Option And Restricted Stock Strategies

NEW! Tax Planning For Options, Restricted Stock, And ESPPs After 2013 Tax Law Changes: High-Income Taxpayers Impacted Most (Parts 1 and 2)

What tax changes under the American Taxpayer Relief Act affect stock compensation?

How have the withholding taxes on my equity compensation changed in 2013?

How does the health-care reform law affect my Medicare tax and stock compensation planning?

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

What are the federal tax-withholding rates on stock compensation? Is the rate different for amounts above $1 million?

Has recent legislation changed the taxation of incentive stock options?

When I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve stock grant income?

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?

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?

If I move to another country to work, will I still have to pay US taxes on option exercises, restricted stock vesting, and stock sales? Can I avoid double taxation?

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?

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?

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

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

Has the likelihood of a tax audit increased?

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OTHER SECTIONS

Basics

NEW! How many people have or are eligible for stock options, restricted stock/RSUs, or ESPPs?

How have stock-market volatility and the economic downturn changed corporate stock grant practices?

Are there different kinds of employee stock purchase plans?

What are the main models for stock option valuation, and how do they differ?

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

What are "discounted" stock options, and how are they taxed?

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Restricted Stock, RSUs, & Performance Shares

NEW! New Tax Act And Medicare Surtax: Impact On Stock Option And Restricted Stock Strategies

NEW! Tax Planning For Options, Restricted Stock, And ESPPs After 2013 Tax Law Changes: High-Income Taxpayers Impacted Most (Parts 1 and 2)

NEW! What's the impact of the 2013 tax increases on my restricted stock grants?

NEW! Does this website's content on performance shares also apply to performance share units or performance-vesting RSUs?

NEW! Is the payout of restricted stock units ever delayed when vesting is accelerated?

Any data on vesting schedules for restricted stock?

Which do companies grant more often: restricted stock or restricted stock units (RSUs)?

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?

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

If I make a Section 83(b) election to be taxed on the value of my restricted stock at grant, can I pay the taxes by selling shares or by having my company withhold shares or lend me money?

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NQSOs

NEW! New Tax Act And Medicare Surtax: Impact On Stock Option And Restricted Stock Strategies

NEW! Tax Planning For Options, Restricted Stock, And ESPPs After 2013 Tax Law Changes: High-Income Taxpayers Impacted Most (Parts 1 and 2)

NEW! Next year I may be in a higher tax bracket. I am thinking about exercising my nonqualified stock options before then to accelerate income into this year. What issues do I need to think about?

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?

What are "discounted" stock options, and how are they taxed?

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ISOs & AMT

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?

NEW! New Tax Act And Medicare Surtax: Impact On Stock Option And Restricted Stock Strategies

NEW! Tax Planning For Options, Restricted Stock, And ESPPs After 2013 Tax Law Changes: High-Income Taxpayers Impacted Most (Parts 1 and 2)

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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Employee Stock Purchase Plans (ESPPs)

NEW! Tax Planning For Options, Restricted Stock, And ESPPs After 2013 Tax Law Changes: High-Income Taxpayers Impacted Most (Parts 1 and 2)

NEW! Are taxes withheld when shares are bought under an employee stock purchase plan that is not tax-qualified?

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

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Stock Appreciation Rights (SARs)

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

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Financial Planning

NEW! The Equity Compensation Planning Dilemma For Corporate Executives

NEW! New Tax Act And Medicare Surtax: Impact On Stock Option And Restricted Stock Strategies

NEW! Tax Planning For Options, Restricted Stock, And ESPPs After 2013 Tax Law Changes: High-Income Taxpayers Impacted Most (Parts 1 and 2)

Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 1): QSB Stock

Sophisticated Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 2): SSBICs

I am thinking about selling some company stock this year, as next year my income will trigger the 3.8% Medicare surtax on investment income, along with higher tax rates on capital gains and dividends. After selling the stock this year, I would then repurchase it to reset the basis. What are the issues I need to consider?

NEW! Next year I may be in a higher tax bracket. I am thinking about exercising my nonqualified stock options before then to accelerate income into this year. What issues do I need to think about?

What is the tax deduction for donations of my company stock?

What is the tax treatment for gifts of company stock?

How does a dividend affect the value of stock options, restricted stock, and restricted stock units?

I plan to exercise options for stock that pays dividends. Are there any exercise strategies or at least mistakes to avoid?

When does my holding period for the special tax rate on dividends begin? At exercise or vesting?

If my brokerage firm lends my dividend-paying company shares while I have a margin loan, will the dividends get the favorable tax rate for qualified dividends?

How do I calculate whether my after-tax gains will be greater by investing my current option spread into a mutual fund or a diversified stock portfolio, as opposed to just waiting to exercise the options at the end of the term?

As a director, can I elect to take part of my retainer as "deferred stock units"?

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Job Events

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

NEW! Job Loss And Your Stock Grants (Part 2): Changes Of Employment Status, Post-Termination Tax, Severance

How have stock-market volatility and the economic downturn changed corporate stock grant practices?

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Life Events

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

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SEC Law & Rule 10b5-1 Trading Plans

NEW! The Equity Compensation Planning Dilemma For Corporate Executives

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

Is it possible to violate insider-trading laws by terminating or modifying my Rule 10b5-1 trading plan?

What are best practices for Rule 10b5-1 trading plans?

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M&A

What could happen to my restricted stock in an acquisition of my company?

Does the accelerated vesting of my stock options, restricted stock, and/or performance shares in a change of control or termination have any tax impact on me, such as for ISOs and golden parachute payments?

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Pre-IPO

NEW! Drafting An Equity Incentive Plan For A Private Company: Issues Your Company Considers

Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 1): QSB Stock

Any survey data on stock grants in privately held companies?

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GLOBAL TAX GUIDE This is premium content

NEW!

Argentina
Czech Republic
Philippines
Poland
South Korea
Thailand

UPDATED OR EXPANDED

Australia
France
Spain
United Kingdom

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GLOSSARY

NEW!

Appreciation Awards
Automatic Exercise
Net Options
Pay Mix
Shareholder Value Transfer (SVT)

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ASK THE EXPERTS

NEW!

I work and live in the United States, though I am not a US citizen. I have non-immigrant alien status (L1 visa). My stock options all vested when I worked back in my home country. I now plan to exercise the options while living in the US. Will I have to pay taxes to the IRS and/or the state where I live on this income?

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NONQUALIFIED DEFERRED COMPENSATION

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

NEW! Tax Increases That Affect Your Planning For Nonqualified Deferred Compensation

NEW! When Higher Tax Rates Make Nonqualified Plans More Attractive

NEW! Four Nonqualified Plan Trends To Watch With Tax Rate Increases

NEW! Can personal creditors reach or garnish my nonqualified deferred compensation distributions?

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CONTACT & LICENSING INFORMATION

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The myStockOptions.com Blog is one of the best ways to stay on top of equity compensation news and the latest developments at our website. You can also follow us on Twitter.

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