Global Tax Guide
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1st Quarter 2019 |
ARTICLES, FAQs, VIDEOS, AND QUIZZES
Our core content sections, organized by topic
- Tax Center
- Basics
- Restricted Stock, RSUs, Performance Shares
- ESPPs
- NQSOs
- ISOs & AMT
- Stock Appreciation Rights
- Financial Planning
- 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
Important updates in Belgium, France, and the United Kingdom
GLOSSARY
Recent additions include FIRE System and Stock Appreciation Vehicle
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.
NEW! 7 ISO Strategies That Can Help Minimize Alternative Minimum Tax
The Impact Of Tax-Law Changes On Stock Option And Restricted Stock Strategies
ESPPs 101: Taxation Made Simple
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?
Has the likelihood of a tax audit increased?
When my restricted stock or RSUs vest, will I need to make estimated tax payments?
After I exercise NQSOs, will I need to make estimated tax payments?
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?
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?
If I exercise stock appreciation rights (SARs), will I need to make estimated tax payments?
Are there any strategies for paying estimated taxes on income from stock options and restricted stock?
For how long must I hold shares purchased under a Section 423 ESPP to receive favorable tax treatment?
When I sell my ESPP shares, how will I be taxed if I have met the holding-period requirements under Section 423 for tax-qualified ESPPs?
If I don't meet the ESPP holding periods, how will I be taxed when I sell the stock? Do you have examples?
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Why do companies grant stock options, restricted stock, and other equity awards? Do surveys show that employees really value them?
Do equity awards really motivate employees?
What are the important documents I need to understand a stock plan? What are some examples of plans?
What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?
What approaches do companies apply to underwater stock options?
When my restricted stock or RSUs vest, will I need to make estimated tax payments?
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?
ESPPs 101: Taxation Made Simple
For how long must I hold shares purchased under a Section 423 ESPP to receive favorable tax treatment?
When I sell my ESPP shares, how will I be taxed if I have met the holding-period requirements under Section 423 for tax-qualified ESPPs?
If I don't meet the ESPP holding periods, how will I be taxed when I sell the stock? Do you have examples?
Can I ever have ordinary income but no actual gain on sales of ESPP stock?
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?
Do surveys show how employee stock purchase plans are changing with mandatory expensing and other developments?
After I exercise NQSOs, will I need to make estimated tax payments?
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?
Is the spread at exercise of a nonqualified stock option subject to Social Security and Medicare taxes?
NEW! 7 ISO Strategies That Can Help Minimize 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?
How do you calculate the alternative minimum tax?
If I exercise stock appreciation rights (SARs), will I need to make estimated tax payments?
Restricted Stock And Stock Options: Financial Planning After Your Tax Return Is Filed (Parts 1 and 2)
The Impact Of Tax-Law Changes On Stock Option And Restricted Stock Strategies
Has the likelihood of a tax audit increased?
Are there any strategies for paying estimated taxes on income from stock options and restricted stock?
Do companies grant stock options or restricted stock to directors? Any survey data on director grants?
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.
Can my company fire me or reduce the size of my grant just before the vesting of my stock options or restricted stock/RSUs?
Do companies grant stock options or restricted stock to directors? Any survey data on director grants?
NEW! Your Retirement Plan: How To Integrate Stock Compensation
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)
Do the rules of insider trading and tipping apply only in business contexts? Do they also apply to what I tell friends and family?
What is a Rule 10b5-1 trading plan?
What are best practices for Rule 10b5-1 trading plans?
Is it possible to violate insider-trading laws by terminating or modifying my Rule 10b5-1 trading plan?
Where are Forms 3, 4, and 5 filed?
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?
Restricted Stock Units After An Acquisition: Know What Could Happen
Private Company Stock Options And RSUs: 10 Facts To Know About The New Tax-Deferral Opportunity
Has there been a tax-law change for stock options and restricted stock units (RSUs) in privately held companies?
My company will go public soon. Can it grant me options now at an exercise price that is substantially lower than the expected IPO price?
How does a private company decide on the size of a stock grant? Any data on grant sizes?
NEW:
How Tax Reform Affects Your Stock Compensation And Financial Planning
How Tax Reform Affects Year-End Planning For Equity Comp And Company Shares
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:
FIRE (Financial Independence Retire Early)
FIRE System
Medicare Surtax
Stock Appreciation Vehicle
UPDATES:
Belgium
Canada
Denmark
France
United Kingdom
NEW:
Will I have to pay capital gains tax if I sell my RSU shares for less than they were worth when I got them?
I've received stock options before, but now I'm being granted restricted stock units (RSUs). What are RSUs and how do they work?
A sample of the latest major additions and updates at our separate website myNQDC.com, a comprehensive publication about nonqualified deferred compensation:
NEW! Advantages To Pre-Tax Deferral Of Income After Tax Reform
NEW! Make The Most Of Social Security Benefits With NQDC Distributions
UPDATES! Tax Reform: Good Or Bad For Pretax Compensation Deferral?
UPDATES! Tax Reform And The Impact On Nonqualified Deferred Compensation Plans
UPDATES! Future Higher Tax Rates Would Not Reduce The Current Appeal Of Nonqualified Plans
UPDATES! What are the most recent tax changes that affect nonqualified deferred compensation?
UPDATES! How do I fit nonqualified deferred compensation into my financial plan?
UPDATES! I plan to move. What if I live in a different state at distribution than the state where I worked? How is the distribution taxed?
UPDATES! Can I put more away with a nonqualified deferred compensation plan than with a 401(k) plan? What are the limits?
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