Global Tax Guide
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3rd QUARTER 2014 |
ARTICLES, FAQs, & VIDEOS
Our core content sections, organized by topic
- Tax Center
- Financial Planning (including year-end planning)
- Basics
- Restricted Stock, RSUs, Performance Shares NEW VIDEO!
- ESPPs NEW VIDEO!
- NQSOs
- ISOs & AMT
- Stock Appreciation Rights
- Job Events
- Life Events
- Mergers & Acquisitions
- SEC Law & Rule 10b5-1 Trading Plans
- Pre-IPO & Going Public
PODCASTS
Lively, brief audio recordings on important topics in equity compensation
GLOBAL TAX GUIDE
Important recent updates in Australia, the United Kingdom, and others
GLOSSARY
Recent additions include FinCEN Form 114, Pay-Ratio Disclosure, Restrictive Covenant, 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 is one of the best ways 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.
How To Avoid Paying Too Much Tax: Understanding The Revised Form 1099-B & Form 8949 For Reporting Stock Sales On Your Tax Return
How have IRS Form 1099-B and cost-basis reporting changed for sales of stock acquired from my stock options, restricted stock, or ESPP? What do I need to do differently because of the changes?
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?
Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?
Do I get dividends with restricted stock units? How are they taxed?
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Top Ideas For Year-End Tax Planning With Stock Compensation (Part 1)
Top Ideas For Year-End Tax Planning With Stock Compensation (Part 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
The Alternative Minimum Tax Sweet Spot: Planning Opportunities
What are some year-end strategies for restricted stock, RSUs, and stock options?
For NQSOs or SARs exercised on the last business day of 2014, or for restricted stock that vests on that day, is the income taxable in 2014 or 2015?
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 ordinary income next year will trigger the 3.8% Medicare surtax on investment income, along with higher tax rates on capital gains and dividends. If I were to sell some stock this year, I would avoid these taxes, and I would then repurchase the stock to reset the basis. What are the issues I need to consider?
Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?
Do I get dividends with restricted stock units? How are they taxed?
NEW! What are the top 10 questions I should ask about my stock grants?
Why do companies grant stock options, restricted stock, and other equity awards?
How many people have or are eligible for stock options, restricted stock/RSUs, or ESPPs?
NEW VIDEO! Restricted Stock & RSUs (Part 2): Taxes And Related Key Decisions
Year-End Strategies For Restricted Stock, RSUs, And Performance Shares: Seven Ideas To Consider
Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs
NEW! What are the top 10 questions I should ask about my stock grants?
What are some year-end strategies for restricted stock, RSUs, and stock options?
Do I get dividends with restricted stock units? How are they taxed?
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?
Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?
NEW VIDEO! Employee Stock Purchase Plans (ESPPs): Core Concepts & Benefits
Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider
Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs
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?
Stockbrokers' Secrets: Year-End Planning For ISOs
The Alternative Minimum Tax Sweet Spot: Planning Opportunities
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 some year-end strategies for restricted stock, RSUs, and stock options?
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?
How have the stock-market volatility and economic fluctuations of recent years changed corporate stock grant practices?
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?
What guidelines do employers use to determine how many stock options or restricted shares to grant?
Can consultants or independent contractors be granted stock options or company stock? How common is this practice?
What would happen to my performance share grant if I were to lose my job, retire, become disabled, or die?
What are Forms 3, 4, and 5? When are they filed with the SEC?
NEW! Test your knowledge with our M&A quiz!
What will happen to my unvested stock grants if my company is acquired or if it merges with another company?
What would happen to my performance shares in an acquisition of my company?
NEW! Test your knowledge with our quiz on pre-IPO topics!
Why would a privately held company grant RSUs and not stock options?
Can consultants or independent contractors be granted stock options or company stock? How common is this practice?
If I exercise my vested options during a lockup period, does the date for calculating the spread occur at exercise or at the end of the lockup, when I can sell the stock?
NEW:
Taking An Overseas Assignment: Stock Compensation For Internationally Mobile Employees
How To Maximize The Value Of Stock Compensation While Minimizing Risk
How Pre-IPO Stock Compensation May Change Upon The Company's IPO
A Holistic Approach To Equity Compensation, And Special Dilemmas Faced By Executives
Hedging Employee Stock Options And Company Stock
Why Restricted Stock And RSUs Are A Good Deal
Financial Planning For Stock Compensation
College Funding With Stock Compensation
UPDATED OR EXPANDED:
Australia
Colombia
Spain
United Kingdom
NEW:
Advice Of Exercise
Covered Employees
FinCEN Form 114
FIT
Flexible Share Pool
Form 945
Form W-2c
Insider List
One-Day-Deposit Rule
Over-withholding
Payout Cap
Pay-Ratio Disclosure
Performance-Based Exemption
PIT
Restrictive Covenant
Section 16 Officer
Section 280G
Section 421
Section 451
Sell-To-Cover Withholding
NEW:
My stock grant agreement for options and for restricted stock units has a noncompete provision. Is this enforceable?
A sample of the latest major additions at our separate website myNQDC.com, a comprehensive publication about nonqualified deferred compensation:
What Participants Need To Know About Section 409A (Parts 1 and 2)
Will my FICA taxes be refunded to me if my company never pays out my nonqualified deferred compensation?
What impact does disability have on distributions under my nonqualified deferred compensation plan?
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