Global Tax Guide
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3rd QUARTER 2018 |
ARTICLES, FAQs, VIDEOS, AND QUIZZES
Our core content sections, organized by topic
- Year-End Planning 2018
- Tax Center
- Basics
- Restricted Stock, RSUs, Performance Shares
- ESPPs
- NQSOs
- ISOs & AMT
- Stock Appreciation Rights
- Job Events
- Life Events
- Mergers & Acquisitions
- SEC Law & Rule 10b5-1 Trading Plans
- Pre-IPO & Going Public
PODCASTS
Brief, lively audio recordings on important topics in equity compensation, available at myStockOptions.com, iTunes, and Google Play Music
GLOBAL TAX GUIDE
New tax guide on Luxembourg, plus updates in Belgium, France, and the United States
GLOSSARY
Recent additions include acquired right and restricted share rights
ASK THE EXPERTS
Selected questions from Premium Members of myStockOptions.com
NONQUALIFIED DEFERRED COMPENSATION
The latest additions and updates at our sibling website myNQDC.com.
The myStockOptions.com Blog is a great 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.
12 Ideas For Year-End Planning With Stock Compensation (Parts 1 and 2)
7 Year-End Strategies For Restricted Stock, RSUs, And Performance Shares
Year-End Strategies For Employee Stock Purchase Plans
Six Ways Tax Reform Affects Your Stock Compensation And Financial Planning
The Impact Of Tax-Law Changes On Stock Option And Restricted Stock Strategies
Making Gifts And Donations Of Company Stock
Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs
Stockbrokers' Secrets: Year-End Planning For ISOs
What should be on my year-end checklist of items to review, know, and consider about my stock compensation?
What are some year-end strategies for restricted stock, RSUs, and stock options?
For NQSOs or SARs exercised on the last business day of 2018, or for restricted stock that vests on that day, is the income taxable in 2018 or 2019?
If I sell stock this year, I can avoid higher taxes next year, including the 3.8% Medicare surtax on capital gains. What issues should I consider?
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?
At year-end, is there any general way to determine how many ISOs I can exercise and hold before triggering the AMT?
At the end of the year, should I exercise my in-the-money options and sell the stock to take advantage of netting the gains against my short-term capital losses from this year (or those that were carried forward from last year)?
The value of my restricted stock has fallen since vesting. If I sell my shares at year-end, do I get a credit for the income tax I paid at vesting, or do I net the loss against capital gains?
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?
What is the tax treatment for gifts of company stock?
What is the tax deduction for donations of my company stock?
Earlier in the year, I exercised ISOs, held the stock, and had a big spread from the market price that will trigger AMT. But my company's stock price has dropped below my exercise price. Can I eliminate AMT and even claim a tax loss?
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Return to table of contents
What are capital gains and capital losses? What are the capital gains tax rates?
What are the federal tax-withholding rates on stock compensation? Can my company use a different rate?
Do the restricted stock/RSU tax rules, withholding, and tax-return reporting differ if I am an independent contractor, a consultant, or an outside director and not an employee?
Do the NQSO tax rules, withholding, and tax-return reporting differ if I am an independent contractor, consultant, or outside director and not an employee?
I maxed out on Social Security tax earlier this year from stock option exercises and restricted stock vesting at my prior company. Then I changed jobs. Why did my new employer withhold Social Security tax from my wages?
I retired and moved states. When I exercise my options and my restricted stock vests, will I be taxed by the state where I worked or by my new state?
What is backup withholding? How do I prevent it or recover it?
How does a non-US resident reclaim US backup withholding?
Stock Option Terms: What You Can Expect
Stomach Volatility In Your Company's Stock Without Losing Your Mind
What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?
Are there different types of time-based vesting schedules? Which are most common?
What is a post-vest holding period?
Do equity awards really motivate employees?
NEW! How To Defer Taxes On Restricted Stock Units
7 Year-End Strategies For Restricted Stock, RSUs, And Performance Shares
Performance Shares (Part 2): Grant Structure, Expiration, And Job Events
With restricted stock units and performance shares, can I defer the delivery of the shares at vesting? How is this taxed?
What are some year-end strategies for restricted stock, RSUs, and stock options?
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 the restricted stock/RSU tax rules, withholding, and tax-return reporting differ if I am an independent contractor, a consultant, or an outside director and not an employee?
Year-End Strategies For Employee Stock Purchase Plans
Do surveys show how employee stock purchase plans are changing with mandatory expensing and other developments?
What are the different types of employee stock purchase plans? What are their features?
What are the most common eligibility requirements for ESPPs?
How many employees generally participate in ESPPs?
How common is it for an ESPP to have a mandatory holding period or transfer restriction for purchased stock?
What is the eligible compensation that can be used for calculating the money that is available for the stock purchase?
Will the price always be discounted from the fair market value of the stock? What do surveys show about corporate practices?
Stock Option Terms: What You Can Expect
NEW! What is the significance of the US Supreme Court's 2018 decision about stock options?
What are some year-end strategies for restricted stock, RSUs, and stock options?
For NQSOs or SARs exercised on the last business day of 2018, or for restricted stock that vests on that day, is the income taxable in 2018 or 2019?
Is the spread at exercise of a nonqualified stock option subject to Social Security and Medicare taxes?
Do the NQSO tax rules, withholding, and tax-return reporting differ if I am an independent contractor, consultant, or outside director and not an employee?
What is the alternative minimum tax?
How do you calculate the alternative minimum tax?
What ISO strategies can help minimize AMT liability?
At year-end, is there any general way to determine how many ISOs I can exercise and hold before triggering the AMT?
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?
Earlier in the year, I exercised ISOs, held the stock, and had a big spread from the market price that will trigger AMT. But my company's stock price has dropped below my exercise price. Can I eliminate AMT and even claim a tax loss?
What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?
How common are clawback provisions? Any survey data about their use?
NEW! Maximize Your Social Security Benefits With Stock Compensation
Funding Your Child's College Education With Stock Options And Other Stock Grants (Parts 1-3)
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?
What is insider trading? Do you have to be an insider or executive to commit it?
Restricted Stock Units After An Acquisition: Know What Could Happen
NEW! Private Company Stock Options And RSUs: 10 Facts To Know About The New Tax-Deferral Opportunity
NEW:
How Tax Reform Affects Your Stock Compensation And Financial Planning
The Great Drawdown: How To Optimize Stock-Based Compensation For Retirement Planning
Divorce: What Happens To My Stock Compensation?
Compliance Concerns That Executives Must Understand To Prevent SEC, IRS, And Corporate Problems
Stock Option Terms: What You Can Expect
Restricted Stock Units After An Acquisition: Know What Could Happen
Our podcasts are available on our website, at iTunes, and at Google Play Music.
NEW:
acquired rights
restricted share rights (RSRs)
NEW:
Luxembourg
UPDATES:
Belgium
France
United States
NEW:
My company is planning to announce a stock buyback. It seems that when other companies do this, the stock price goes up. Can I buy company stock or call options now that would allow me to profit after this announcement is made?
A sample of the latest major additions and updates at our separate website myNQDC.com, a comprehensive publication about nonqualified deferred compensation:
NEW! Make The Most Of Social Security Benefits With NQDC Distributions
What are the most recent tax changes that affect 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?
How does Obamacare affect my Medicare tax rate and my planning for nonqualified deferred compensation?
How do I fit nonqualified deferred compensation into my financial plan?
At what time of year do I make my election to defer income? Is the timing different for performance-based compensation?
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