Global Tax Guide
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3rd QUARTER 2010 |
- Basics & Underwater Options
- Restricted Stock, RSUs, Performance Shares
- NQSOs
- ISOs & AMT
- ESPPs
- Stock Appreciation Rights
- Job Events
- Life Events
- Mergers & Acquisitions
- SEC Law & Rule 10b5-1 Trading Plans
- Pre-IPO & Going Public
GLOBAL TAX GUIDE: Canada, China, Israel, Italy, Russia, United Kingdom
GLOSSARY: Constructive termination, FICA short-term deferral rule, salary stock, and more
ASK THE EXPERTS: My company granted me 8,000 restricted stock units. The first 2,000 of them (25%) will vest soon. What do I need to do and decide?
What are some year-end strategies for stock options and restricted stock?
NEW! Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider
NEW! Strategic Planning With Roth IRAs And Stock Compensation (Part 1)
NEW! Strategic Planning With Roth IRAs And Stock Compensation (Part 2): A Case Study
NEW! A Holistic Approach To Managing Equity Compensation
Ten Ideas For Year-End Tax Planning With Stock Options And Company Stock
Year-End Strategies For Restricted Stock: Ideas To Consider
Stockbrokers' Secrets (Part 3): Year-End Planning For NQSOs, Restricted Stock, And RSUs
Stockbrokers' Secrets (Part 7): Year-End Planning For ISOs
Gifts: Save On Estate Taxes With Transferable Stock Options
Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 1): QSB Stock
Sophisticated Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 2): SSBICs
What is the tax treatment for gifts of company stock?
What is a concentrated stock position, and what can I do to protect myself and get cash for other purposes?
For NQSOs or SARs exercised on the last business day of 2010, or for restricted stock that vests on that day, is the income taxable in 2010 or 2011?
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Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?
What tax statement will I receive from my broker after a sale of company stock I acquired by stock option exercise, restricted stock vesting, or ESPP purchase?
How Tax Rate Changes Impact Your Stock Grant Strategies (Part 1): Nonqualified Stock Options
How Tax Rate Changes Impact Your Stock Grant Strategies (Part 2): Restricted Stock
How Tax Rate Changes Impact Your Stock Grant Strategies (Part 3): Incentive Stock Options
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
How do incentive stock options affect my liability for paying alternative minimum tax?
Is the vesting of my restricted stock a "wash sale"?
Do I get dividends with restricted stock units (RSUs)? How are they taxed?
How are the dividends on restricted stock taxed and reported to me?
Return to table of contents
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OTHER CONTENT SECTIONS |
What tax statement will I receive from my broker after a sale of company stock I acquired by stock option exercise, restricted stock vesting, or ESPP purchase?
If I lose my job but I am then rehired, can unvested stock options be reinstated, or can the exercise period of my vested options be extended to the end of the original term?
I am leaving my job. Is my company required to tell me how many vested options I have, how long I can exercise them after I leave, or when they expire?
How much time do I have for exercising vested stock options after my employment ends?
Can I be fired when I am about to vest in company stock options or restricted stock/RSUs?
What is a "wash sale"?
NEW! Do I need to sell my shares at the vesting of restricted stock, RSUs, or performance shares?
What tax statement will I receive from my broker after a sale of company stock I acquired by stock option exercise, restricted stock vesting, or ESPP purchase?
What are the federal income tax consequences if my estate or beneficiary sells stock that I received from a prior option exercise or from restricted stock vesting?
What could happen to my restricted stock in an acquisition of my company?
How is restricted stock handled in divorce? Who pays taxes when restricted stock or vested company shares are transferred in a divorce settlement?
Is the vesting of my restricted stock a "wash sale"?
Do I get dividends with restricted stock units (RSUs)? How are they taxed?
How are the dividends on restricted stock taxed and reported to me?
For NQSOs or SARs exercised on the last business day of 2010, or for restricted stock that vests on that day, is the income taxable in 2010 or 2011?
Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?
The Refundable AMT Credit: How It Works & What You Need To Know
What is a "wash sale"?
What is the latest news about AMT legislation in Congress?
How do incentive stock options affect my liability for paying alternative minimum tax?
What is the tax treatment of ISOs after death?
NEW! Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider
Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?
What tax statement will I receive from my broker after a sale of company stock I acquired by stock option exercise, restricted stock vesting, or ESPP purchase?
What is a "wash sale"?
For NQSOs or SARs exercised on the last business day of 2010, or for restricted stock that vests on that day, is the income taxable in 2010 or 2011?
What are some year-end strategies for stock options and restricted stock?
If I lose my job but I am then rehired, can unvested stock options be reinstated, or can the exercise period of my vested options be extended to the end of the original term?
I am leaving my job. Is my company required to tell me how many vested options I have, how long I can exercise them after I leave, or when they expire?
How much time do I have for exercising vested stock options after my employment ends?
Can I be fired when I am about to vest in company stock options or restricted stock/RSUs?
How does a "clawback" work to take away stock grant gains?
How common are clawback provisions?
NEW! Strategic Planning With Roth IRAs And Stock Compensation (Part 1)
NEW! Strategic Planning With Roth IRAs And Stock Compensation (Part 2): A Case Study
NEW! A Holistic Approach To Managing Equity Compensation
What are the federal income tax consequences if my estate or beneficiary sells stock that I received from a prior option exercise or from restricted stock vesting?
What are the federal income tax consequences if my estate or beneficiary sells the NQSO stock it has exercised and held?
What is the tax treatment of ISOs after death?
How is restricted stock handled in divorce? Who pays taxes when restricted stock or vested company shares are transferred in a divorce settlement?
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?
What could happen to my restricted stock in an acquisition of my company?
NEW! In a privately held company, can restricted stock and stock option grants be structured so that they vest only when the company goes public or gets acquired?
UPDATED OR EXPANDED
Canada
China
Israel
Italy
Russia
United Kingdom
NEW!
constructive termination
FICA short-term deferral Rule
lag method
salary stock
NEW!
My company granted me 8,000 restricted stock units. The first 2,000 of them (25%) will vest soon. What do I need to do and decide?
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