Alert: Key Additions & Updates At myStockOptions (July 18, 2018)
This alert highlights some of the recent noteworthy additions and updates in the award-winning content of myStockOptions. See the full list of additions and updates on the website.
Podcast And Quiz On Tax Reform
In a new podcast interview, tax and securities law attorney Arthur Meyers (Choate Hall & Stewart) discusses the impact of the Tax Cuts & Jobs Act on equity compensation. These include changes in the withholding rates, modifications of the alternative minimum tax (AMT), and new income triggers for the highest rate of long-term capital gains tax. He also explains the new tax-deferral opportunity for stock grants in private companies, plus the end of the performance-based exception to the corporate $1 million tax-deduction limit. After listening to this engaging podcast, take our fun, free quiz on tax reform.
How ISO Exercises Can Still Trigger AMT After Tax Reform
Although tax reform has reduced the likelihood of triggering the alternative minimum tax (AMT) after an exercise-and-hold of incentive stock options (ISOs), the AMT risk persists if you exercise ISOs and hold them beyond the year of exercise. An updated FAQ on myStockOptions presents the AMT trigger points to watch for in your tax planning.
'Tax Reform 2.0' And Capital Gains Indexing
In 2026, the current tax law will revert to the 2017 rates and rules unless it is extended. As explained by a commentary in the myStockOptions blog, House GOP members are actively seeking to make the tax cuts permanent, with a vote expected in the next few months. Other newly proposed provisions include capital gains indexing, which would greatly reduce taxable income on sales of company shares.
Sold-Out myStockOptions Financial-Planning Conference Featured Leading Industry Experts
Organized by myStockOptions and held on June 18, our one-day conference Financial Planning for Public Company Executives & Directors attracted financial advisors from all over the United States. It was a big success. All available space was sold out, and the event received glowing reviews from attendees. Our blog has more details about the event and its unique lineup of sessions, which included talks and panel discussions by many expert speakers.
SCOTUS Decision On Stock Options: Do The Justices Understand Equity Compensation?
Some interesting summer reading came our way in a recent US Supreme Court decision that features stock options: Wisconsin Central Ltd. v. United States. An easy read, the decision provides some fascinating insights into what the justices in our highest court know about equity compensation. While initially it appears that the application of the decision is narrow and applies only to employee stock options at railroad companies (also perhaps RSUs and other types of equity compensation), the implications are broader. A new FAQ at myStockOptions has details.
New In The Global Tax Guide: Austria And Portugal
The Global Tax Guide at myStockOptions explains the taxation of equity awards in 42 countries, including the rules on income tax, social taxes, capital gains tax, income-sourcing, tax residence, exit tax, and asset reporting. The newest additions are guides on equity comp taxation in Austria and in Portugal. These join other recent additions on Turkey and Egypt. See also recent updates in the tax guides for the United Kingdom, Ireland, and Belgium.