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Additions & Updates at myStockOptions.com: 3rd Quarter 2016

3rd 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 Chile, China, Denmark, and Sweden

GLOSSARY
Recent additions include disposition survey, income inclusion rules, merger consideration, 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

Financial Planning UPDATED FOR YEAR-END 2016!

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! Making Gifts And Donations Of Company Stock

Top Ideas For Year-End Tax Planning With Stock Compensation (Parts 1 and 2)

Year-End Strategies For Restricted Stock, RSUs, And Performance Shares: Seven Ideas To Consider

Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs

Stockbrokers' Secrets: Year-End Planning For ISOs

What are some year-end strategies for restricted stock, RSUs, and stock options?

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?

My income next year will trigger higher taxes, including the 3.8% Medicare surtax on capital gains. If I sell stock this year, I can avoid these taxes and then next year repurchase the stock to reset the basis. What issues should I consider?

For NQSOs or SARs exercised on the last business day of 2016, or for restricted stock that vests on that day, is the income taxable in 2016 or 2017?

I know that my ISO exercises will trigger the AMT for me this year or next. Are there planning strategies related to other tax payments and income?

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?

What is a "reload" or "restoration" option? How common are they in stock plans?

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

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

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Tax Center

NEW VIDEO! Employee Stock Option Taxes: What You Need To Know

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

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

Do I need to attach my Section 83(b) election to my tax return?

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

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

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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?

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

Year-End Strategies For Restricted Stock, RSUs, And Performance Shares: Seven Ideas To Consider

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

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?

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?

Do I need to attach my Section 83(b) election to my tax return?

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

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

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Employee Stock Purchase Plans (ESPPs)

NEW VIDEO! Employee Stock Option Taxes: What You Need To Know

Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

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

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

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?

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NQSOs

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

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ISOs & AMT

Stockbrokers' Secrets: Year-End Planning For ISOs

I know that my ISO exercises will trigger the AMT for me this year or next. Are there planning strategies related to other tax payments and income?

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

Has recent legislation changed the taxation of incentive stock options?

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)

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

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

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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?

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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?

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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 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

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

What will happen to my unvested stock grants if my company is acquired or if it merges with another company?

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Pre-IPO

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

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

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GLOSSARY

NEW:

Disposition Survey
Form W-7
Income Inclusion Rules
Individual Taxpayer Identification Number (ITIN)
Merger Consideration
S-8
Target

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GLOBAL TAX GUIDE This is premium content

UPDATES:

Chile
China
Denmark
Sweden

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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:

At year-end, when I am deciding on salary deferrals into my nonqualified plan for the year ahead, what should be the top issues in my decision-making?

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 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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