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Additions & Updates at myStockOptions.com: 4th Quarter 2015

4th QUARTER 2015

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ARTICLES, FAQs, & VIDEOS
Our core content sections, organized by topic

PODCASTS
Brief, lively audio recordings on important topics in equity compensation

GLOBAL TAX GUIDE
Important recent updates in Argentina, Canada, Denmark, and others

GLOSSARY
Recent additions include cost-basis adjustment, non-lapse restriction, service tail, 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 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, VIDEOS, AND PODCASTS

Tax Center, Including Tax-Return Season 2016

Reporting Company Stock Sales: Annotated diagrams of Form 8949 and Schedule D

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

Restricted Stock & RSUs: What You Must Know To Avoid Tax-Return Mistakes

How To Avoid Paying Too Much Tax: Understanding The Revised Form 1099-B And Form 8949 For Reporting Stock Sales On Your Tax Return

NQSOs: Tax-Return Tips And Traps

ISOs: Tax-Return Tips And Traps

IRS Form 3922 For ESPPs: What You Need To Know, And How It Can Help You Understand ESPP Taxation

IRS Form 3921 For Incentive Stock Options: What You Need To Know, And How It Can Help You Understand ISO Taxation

FAQs On Form W-2 Reporting For Stock Compensation: Form W-2 diagrams

What's new for tax-return season?

What are some major issues to be aware of when reporting stock sales on my tax return? Why have these issues arisen?

What are capital gains and capital losses? What are the capital gains tax rates?

What are the biggest mistakes with restricted stock or RSUs that I can make on my tax return, and how can I avoid them?

What are the biggest mistakes related to stock options I can make on my tax return, and how can I avoid them?

What are the biggest mistakes related to my employee stock purchase plan that I can make on my tax return, and how can I avoid them?

What are the biggest mistakes related to stock appreciation rights (SARs) that I can make on my tax return, and how can I avoid them?

Will I receive information statements from my company about ESPP purchases or option exercises? Will I receive Form 3922 or Form 3921?

What do I need to know about the information on IRS Form 3922 for ESPPs?

What do I need to know about the information on IRS Form 3921 for incentive stock options?

In the cost basis I use to report sales of company stock on my tax return, what part comprises the W-2 income from stock compensation or an ESPP?

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?

How can I file my paper Section 83(b) election with my electronic tax return? What if I forget to file it with my tax return?

Has the likelihood of a tax audit increased?

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Basics

Stomach Volatility In Your Company's Stock Without Losing Your Mind

Why do companies grant stock options, restricted stock, and other equity awards? Do employees really value them?

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

Are stock plans affected by the Supreme Court's decisions on marriage equality?

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Restricted Stock, RSUs, And Performance Shares

NEW! Ten Financial-Planning Rules You Should Know About Restricted Stock And RSUs

Restricted Stock & RSUs: What You Must Know To Avoid Tax-Return Mistakes

How can I file my paper Section 83(b) election with my electronic tax return? What if I forget to file it with my tax return?

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

Any data on vesting schedules for restricted stock?

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

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Employee Stock Purchase Plans (ESPPs)

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

IRS Form 3922 For ESPPs: What You Need To Know, And How It Can Help You Understand ESPP Taxation

NEW! What are the 10 most important financial-planning rules for employee stock purchase plans?

What do I need to know about the information on IRS Form 3922 for ESPPs?

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

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

NQSOs: Tax-Return Tips And Traps

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

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ISOs & AMT

Avoid Tax-Return Mistakes With Stock Options & ESPPs: What You Need To Know

ISOs: Tax-Return Tips And Traps

Stock Option Fundamentals (Part 5): Incentive Stock Option Taxation & Alternative Minimum Tax

IRS Form 3921 For Incentive Stock Options: What You Need To Know, And How It Can Help You Understand ISO Taxation

What do I need to know about the information on IRS Form 3921 for incentive stock options?

Has recent legislation changed the taxation of incentive stock options?

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

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 are the top 10 questions I should ask about my stock appreciation rights?

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

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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.

Retirement Planning With Stock Options, Restricted Stock, And Other Stock Compensation (Part 1: Pre-Retirement Planning)

Stockbrokers' Secrets: Retirement Planning With Stock Compensation (Part 2)

Strategic Planning With Roth IRAs And Stock Compensation (Part 1)

Strategic Planning With Roth IRAs And Stock Compensation (Part 2): A Case Study

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

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

Has the likelihood of a tax audit increased?

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

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Job Events

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

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?

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

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Life Events

Funding Your Child's College Education With Stock Options And Other Stock Grants (Parts 1–3)

Are stock plans affected by the Supreme Court's decisions on marriage equality?

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SEC Law & Rule 10b5-1 Trading Plans

NEW! What are acceptable methods of avoiding short-swing profits liability?

How widely used are Rule 10b5-1 trading plans? Is survey data about their use available?

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

If I enter into a hedging transaction in my company stock, as a senior executive do I need to report this to the SEC on Form 4? Can I be banned from hedging?

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M&A

My company is selling the division where I work. I will no longer work for that company but will keep the same job under the new corporate owner. What will happen to options and restricted stock in the divestiture?

I have an earnout or installment payment of additional shares because my company met performance goals. How are these additional shares taxed?

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Pre-IPO

Stomach Volatility In Your Company's Stock Without Losing Your Mind

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:

Employment Issues With Stock Compensation And Key Stock Plan Documents To Understand

Stockbrokers' Secrets: Retirement Planning With Stock Compensation

How To Avoid Mistakes And Create Wealth With Your Stock Options

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GLOSSARY

NEW:

Adjustment To Basis
Anti-Acceleration Rule
Audit Techniques Guides
Capital Asset
Compensation Recovery Policy
Cost-Basis Adjustment
FMV Requirement
Form 706
Installment Sale
Inversion
Non-Lapse Restriction
Pass-Through Entity
Principal Shareholder
Ratchet
Recoupment Of Compensation
Recourse Note
Reporting Person
Section 4985
Service Tail
Smaller Reporting Company
Statutory Stock Option
Stock Warrant
Warrant

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GLOBAL TAX GUIDE This is premium content

UPDATES:

Argentina
Brazil
Canada
Denmark
France
Japan

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ASK THE EXPERTS

NEW:

I think my company withheld too much Social Security tax when my restricted stock vested or from my first paycheck after the vesting date. Can I get back the excess tax?

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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:

Foreign Executives Moving To The United States To Work: What To Know About Your Company’s Nonqualified Deferred Compensation Plan

What Participants Need To Know About Section 409A (Part 1)

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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