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Additions & Updates at myStockOptions.com: 2nd Quarter 2016

2nd 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
Important recent updates in Denmark, Finland, Sweden, the United Kingdom, and others

GLOSSARY
Recent additions include ASU No. 2016-09, net settlement, 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 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! Incentive Stock Options: What You Must Know To Make The Most Of ISOs And Avoid Costly Mistakes NEW VIDEO! Incentive Stock Options (ISOs): Taxes

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

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

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

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

Has the likelihood of a tax audit increased?

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?

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Basics

NEW! Incentive Stock Options: What You Must Know To Make The Most Of ISOs And Avoid Costly Mistakes

Stock Option Terms: What You Can Expect

What guidelines do employers use to determine how many stock options or restricted shares to grant?

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

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

Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?

My restricted stock will vest soon. Should I sell the shares at vesting or hold them?

How common are stock options, restricted stock, performance shares, and ESPPs outside the United States? Do surveys show trends?

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Restricted Stock, RSUs, And Performance Shares

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

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

NEW! Is a Section 83(b) election ever required for grants of stock or options in privately held companies?

My restricted stock will vest soon. Should I sell the shares at vesting or hold 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?

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

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

Can my company require me to retain a certain amount of company stock from a stock option exercise or a restricted stock grant?

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

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?

How common are stock options, restricted stock, performance shares, and ESPPs outside the United States? Do surveys show trends?

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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?

Why do companies offer employee stock purchase plans?

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

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NQSOs

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

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

Stock Option Terms: What You Can Expect

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

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?

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ISOs & AMT

NEW! Incentive Stock Options: What You Must Know To Make The Most Of ISOs And Avoid Costly Mistakes NEW VIDEO! Incentive Stock Options (ISOs): Taxes 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?

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

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?

What is the tax treatment of ISOs after death?

What would happen to my AMT credit at death, or to an AMT credit created by my estate?

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Stock Appreciation Rights (SARs)

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

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

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

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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.

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

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

My restricted stock will vest soon. Should I sell the shares at vesting or hold them?

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

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

Can my company require me to retain a certain amount of company stock from a stock option exercise or a restricted stock grant?

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

If my company requires me to have a foreign bank or brokerage account because of the stock plan, what do I need to know about the FBAR and FATCA reporting rules?

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Job Events

Stock Option Terms: What You Can Expect

What guidelines do employers use to determine how many stock options or restricted shares to grant?

How does a clawback work to take away gains from my equity compensation?

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

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Life Events

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

Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?

Is my spouse entitled to part of my stock options and other stock grants upon our divorce?

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

What is the tax treatment of ISOs after death?

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SEC Law & Rule 10b5-1 Trading Plans

What is insider trading? Do you have to be an "insider" or executive to commit it?

What is insider tipping?

What are the civil penalties for insider trading?

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

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

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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! Is a Section 83(b) election ever required for grants of stock or options in privately held companies?

How does a private company decide on the size of a stock grant? Any data on grant sizes?

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:

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

LLCs And Equity Incentive Plans

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

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GLOSSARY

NEW:

ASU No. 2016-09
Listing Requirements
Long Stock Position
Net Settlement
Retirement Vesting Provision
SAYE Plan
Section 1202 Stock

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GLOBAL TAX GUIDE This is premium content

UPDATES:

Brazil
Chile
China
Denmark
Finland
Sweden
United Kingdom

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ASK THE EXPERTS

NEW:

My new awards of restricted stock units (RSUs) require me to accept the grants before I can receive them. I have had to do this in the past with stock options but not with RSUs. Why is this now required with RSUs? What happens if I don't accept the grants?

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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:

How did the IRS modify the Section 409A regulations in June 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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