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Additions & Updates at myStockOptions.com: 1st Quarter 2016

1st 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

GLOBAL TAX GUIDE
Important recent updates in Canada, the United Kingdom, Denmark, Finland, and others

GLOSSARY
Recent additions include accrued dividend, net-settled, retirement vesting provision, 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

VIDEO! Tax-Return Reporting Of Company Stock Sales: How To Avoid Overpaying Taxes

NEW! Too much Social Security tax was withheld. How do I recover the excess amount?

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

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?

Has the likelihood of a tax audit increased?

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Basics

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

NEW! LLCs And Equity Incentive Plans (Part 1): Making Sense Of Your Equity Interests

NEW! LLCs And Equity Incentive Plans (Part 2): Income Tax Consequences Of LLC Equity Grants

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Restricted Stock, RSUs, And Performance Shares

NEW! Ten Financial-Planning Rules You Should Know About Restricted Stock And RSUs

NEW! Too much Social Security tax was withheld. How do I recover the excess amount?

Any data on vesting schedules for restricted stock?

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?

Can my stock option grant be designed to vest only when certain performance targets or stock prices are reached? Are there examples of this?

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

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?

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Employee Stock Purchase Plans (ESPPs)

NEW! What are the 10 most important financial-planning rules for employee stock purchase plans?

NEW! Too much Social Security tax was withheld. How do I recover the excess amount?

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?

Why do companies offer employee stock purchase plans?

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NQSOs

NEW! Too much Social Security tax was withheld. How do I recover the excess amount?

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

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?

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ISOs & AMT

2016 UPDATES! 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?

Has recent legislation changed the taxation of incentive stock options?

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

What is the latest news from Congress about legislation relating to the alternative minimum tax?

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)

NEW! Too much Social Security tax was withheld. How do I recover the excess amount?

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

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Financial Planning

Advisors, Have You Heard About MSO Pro?
Tools to track and model grants for multiple clients, and proactive communications to build relationships. Selected by CPA Wealth Provider Magazine as one of the best new financial-planning products. Click here for more information.

Retirement Planning With Stock Options, Restricted Stock, And Other Stock Compensation (Part 1: Pre-Retirement Planning)

Stockbrokers' Secrets: Retirement Planning With Stock Compensation (Part 2)

Strategic Planning With Roth IRAs And Stock Compensation (Part 1)

Strategic Planning With Roth IRAs And Stock Compensation (Part 2): A Case Study

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

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

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

Has the likelihood of a tax audit increased?

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

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 set ownership guidelines for company stock? Any survey data about their use?

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Job Events

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

What is the tax impact of having a clawback in my grant? What if my company claws back the gains?

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

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Life Events

Retirement Planning With Stock Options, Restricted Stock, And Other Stock Compensation (Part 1: Pre-Retirement Planning)

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

Strategic Planning With Roth IRAs And Stock Compensation (Part 1)

How do stock grants affect Roth IRA contributions and conversions?

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?

Are stock grants considered in determining child support and alimony payments?

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SEC Law & Rule 10b5-1 Trading Plans

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

Can my company force me to use a Rule 10b5-1 trading plan? Can it prohibit me from using one?

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

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

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M&A

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

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Pre-IPO

NEW! LLCs And Equity Incentive Plans (Part 1): Making Sense Of Your Equity Interests

NEW! LLCs And Equity Incentive Plans (Part 2): Income Tax Consequences Of LLC Equity Grants

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PODCASTS

NEW:

Employment Issues With Stock Compensation And Key Stock Plan Documents To Understand

Stockbrokers' Secrets: Retirement Planning With Stock Compensation

How To Avoid Mistakes And Create Wealth With Your Stock Options

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GLOSSARY

NEW:

Accrued dividend
ADS
American Depositary Shares
ASU No. 2016-09
CPU
D&O questionnaire
KPI
Form 1099-G
Form 8822
Form SSA-131
Market conditions
Net-settled
No-filings-due statement
PSP
Reciprocal agreement
Retirement vesting provision
ROCE
RTSR
Schedule K-1

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GLOBAL TAX GUIDE This is premium content

UPDATES:

Argentina
Belgium
Brazil
Canada
Denmark
Finland
Japan
Malaysia
Norway
South Africa
United Kingdom

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ASK THE EXPERTS

NEW:

Last year I sold shares from a grant of RSUs for $14,000. This amount appears on the Form 1099-B I received from the brokerage firm. When the stock vested earlier in the year, I recognized W-2 income of $12,000. I was told that the cost basis for the shares I sold is $12,000. Why then is the box for the basis blank on the 1099-B from my broker? Should I ask for a corrected 1099-B?

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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:

What Participants Need To Know About Section 409A (Part 1)

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

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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