What's New At myStockOptions.com (July 28, 2015)
This alert summarizes recent noteworthy additions and updates at myStockOptions.com. You can also see a full list of the additions and updates made in the second quarter of 2015.
New Videos On Stock Options Join Our Engaging Video Content
Several lively videos at myStockOptions.com serve as gateways into our educational resources. Our newest addition is the second installment of our video series on employee stock options:
- Employee Stock Options: NQSO Taxation (2:58) clearly presents how taxes are calculated for nonqualified stock options (NQSOs), what types of taxes apply to NQSOs, how withholding works, and how capital gains taxes apply when you sell the shares.
Published earlier this year, another video at myStockOptions.com covers basic stock option topics: Employee Stock Options: Core Aspects To Know (4:12). Meanwhile, we also have engaging videos on restricted stock/RSUs and ESPPs:
- Restricted Stock & RSUs (Part 1): Key Aspects To Know (4:37)
- Restricted Stock & RSUs (Part 2): Taxes And Related Key Decisions (3:57)
- Employee Stock Purchase Plans: Core Concepts & Benefits (3:35)
- Employee Stock Purchase Plans (ESPPs): Key Rules And Decisions (2:53)
- Employee Stock Purchase Plans (ESPPs): Taxes (4:24)
As with all of our educational content and tools, our professionally produced videos can be licensed and customized by your company.
Stock Plan Impacts Of The Supreme Court's Rulings On Marriage Equality
As regular readers know, we at myStockOptions.com promptly keep our content current for significant developments, whether involving tax laws, securities laws, or (most recently) Supreme Court decisions. We have now updated our FAQ on marriage equality and its impact on stock plans. Both participants and professionals (along with the rest of humanity) are interested and intrigued by this topic. In short, provisions in employee benefit plans should treat all spouses in the same way. While stock plans are not affected by federal laws in the same way as qualified retirement plans (e.g. a 401(k) plan) or health and welfare plans, the changes that will be required in these other benefit plans will probably lead to similar modifications in stock plan documents. If you are involved with nonqualified deferred compensation at your company, you will want to read the FAQ on marriage equality at our sibling website myNQDC.com.
Restricted Stock And Section 83(b) Elections: IRS Proposes A Change In The Filing Of The Election With Your Tax Return
On July 17, 2015, the IRS and the Treasury proposed an amendment to the regulations under IRC Section 83(b). The proposal seeks to end the requirement to file a copy of a Section 83(b) election with your tax return. This relaxation of the rules is expected to take effect for grants made on or after January 1, 2016. From that time onward, the IRS will simply scan and save a copy of your original election instead of requiring a second submission with your tax return. See myStockOptions.com for more on restricted stock and Section 83(b) elections.
Major Trends In Equity Compensation During The 21st Century: A Celebration Of Our 15th Anniversary
Happy birthday to us! In June 2015, we at myStockOptions.com celebrated the 15th anniversary of the website's launch. We have seen a lot of changes in equity compensation since myStockOptions.com went live in June 2000. As part of our 15th-anniversary celebrations, our editor and content-manager Matt Simon has written an article that reviews, in rough chronological order, some of the major issues and developments in equity compensation that we have witnessed and covered since the end of the 20th century, including:
- the stock option boom of the late 1990s
- option expensing
- the rise of restricted stock and RSUs
- the backdating scandals
- the focus on pay for performance, including performance shares
- the surprising resilience of ESPPs in the age of expensing
- alternative minimum tax (AMT) politics in Congress
- Dodd-Frank rules for executive equity comp
- key IRS changes in tax-return reporting
The article is available free at myStockOptions.com (no sign-in is required).
Stock Compensation Glossary App For iPhones, iPads, And Androids
Now you can take a piece of our expertise wherever you go with our new free app for iPhones, iPads, and Androids: Stock Compensation Glossary, available from the following sources.
This is the first app of its kind to be devoted to equity compensation and executive compensation. Based on the popular glossary at myStockOptions.com, this handy, searchable reference guide defines almost 1,000 terms in the areas of equity and executive comp, including terms used in the related taxation, corporate accounting, and securities law. Stock Compensation Glossary covers words and phrases relating to all types of equity awards, including stock options, restricted stock, RSUs, and ESPPs. A fun interactive quiz game lets users test their knowledge of stock compensation. The "Term Of The Day" helps users improve their technical vocabulary. Recent searches can be quickly recalled. The simple navigation is easy to use.