2nd QUARTER 2014

OTHER SECTIONS

TAX CENTER Articles, FAQs, and videos on taxation and tax-return reporting, plus annotated diagrams of IRS forms

PODCASTS Lively, brief audio recordings on important topics in equity compensation

GLOBAL TAX GUIDE Recent updates in Australia, Spain, the United Kingdom, Venezuela, and others

GLOSSARY Recent additions include AMT Crossover Point, Hart-Scott-Rodino (HSR) Act, 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 is one of the best ways 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

Basics

How Does Your Company's Stock Plan Compare? (Part 1)

How Does Your Company's Stock Plan Compare? (Part 2)

Your Stock Grants May Come With Strings Attached

What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?

What is a typical vesting schedule? Do you have any data on vesting schedules and their design?

What guidelines do employers use to determine how many stock options or restricted shares to grant?

Why do companies grant stock options, restricted stock, and other equity awards?

How many people have or are eligible for stock options, restricted stock/RSUs, or ESPPs?

What is a stock grant agreement? Do I need to accept it?

How have the stock-market volatility and economic fluctuations of recent years changed corporate stock grant practices?

Can my stock option grant be designed to vest only when certain performance targets are reached?

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Restricted Stock, RSUs, & Performance Shares

NEW VIDEO! Restricted Stock & RSUs (Part 1): Key Aspects To Know

NEW VIDEO! Restricted Stock & RSUs (Part 2): Taxes And Related Key Decisions

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

Do I forfeit my restricted stock if I leave the company before vesting?

What is a "substantial risk of forfeiture" and how does it affect the taxation of restricted stock?

Any data on vesting schedules for restricted stock?

Can grants of restricted stock or RSUs have noncompete provisions?

How can I file the paper version of my 83(b) election with my online tax return? What if I forget to file it with my tax return?

What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?

What guidelines do employers use to determine how many stock options or restricted shares to grant?

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?

What would happen to my performance shares in an acquisition of my company?

What would happen to my performance share grant if I were to lose my job, retire, become disabled, or die?

How does a non-US resident reclaim US backup withholding?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

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NQSOs

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

What are the top 10 questions I should ask about my stock options?

How does a non-US resident reclaim US backup withholding?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

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ISOs & AMT

What ISO strategies can help minimize AMT liability?

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?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

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Employee Stock Purchase Plans (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?

How does a non-US resident reclaim US backup withholding?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

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Stock Appreciation Rights (SARs)

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

What do surveys and examples reveal about the effects of expensing, stock market trends, and other developments on equity compensation?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

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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.

NEW! International Equity Awards And Company Stock: The Confusing World Of IRS Reporting For Overseas Assets And Income

Has the likelihood of a tax audit increased?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, what do I need to know about the FBAR and FATCA reporting rules?

Are my stock grants affected by the rules of deferred compensation under IRC Section 409A?

Can my company set ownership guidelines for company stock? Any survey data about their use?

Can my company require me to retain a certain amount of company stock from a stock option exercise or a restricted stock grant?

How does a non-US resident reclaim US backup withholding?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

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Job Events

NEW! Watch For Noncompetes And Other Restrictive Covenants In Stock Grant Agreements

How Does Your Company's Stock Plan Compare? (Part 1)

How Does Your Company's Stock Plan Compare? (Part 2)

Your Stock Grants May Come With Strings Attached

Do I forfeit my restricted stock if I leave the company before vesting?

How much time do I have for exercising vested stock options after my employment ends?

What are the most common periods after termination during which stock options can be exercised? Does the reason (e.g. disability, early retirement) matter?

If I leave my company to retire, will I have a longer period to exercise my vested options than I would if I left to take another job?

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?

What guidelines do employers use to determine how many stock options or restricted shares to grant?

How have the stock-market volatility and economic fluctuations of recent years changed corporate stock grant practices?

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Life Events

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

Do stock option plans treat early retirement differently from ordinary retirement?

What are the most common periods after termination during which stock options can be exercised? Does the reason (e.g. disability, early retirement) matter?

If I leave my company to retire, will I have a longer period to exercise my vested options than I would if I left to take another job?

How do stock grants affect Roth IRA contributions and conversions?

What would happen to my performance share grant if I were to lose my job, retire, become disabled, or die?

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SEC Law & Rule 10b5-1 Trading Plans

What is the penalty for the failure to file Form 3, 4, or 5? What if the filing is merely late?

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M&A

What would happen to my performance shares in an acquisition of my company?

What will happen to my unvested stock grants if my company is acquired or if it merges with another company?

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Pre-IPO

NEW! Stockbrokers' Secrets: Financial Planning For Equity Compensation At IPO Companies

If I exercise my vested options during a lockup period, does the date for calculating the spread occur at exercise or at the end of the lockup, when I can sell the stock?

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TAX CENTER

NEW VIDEO! Restricted Stock & RSUs (Part 2): Taxes And Related Key Decisions

What is a "substantial risk of forfeiture" and how does it affect the taxation of restricted stock?

How can I file the paper version of my 83(b) election with my online tax return? What if I forget to file it with my tax return?

Has the likelihood of a tax audit increased?

How does a non-US resident reclaim US backup withholding?

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PODCASTS

NEW!

Why Restricted Stock And RSUs Are A Good Deal: Interview with Compensation Expert Richard Friedman

Financial Planning For Stock Compensation: Interview with CFP Alan Ungar

College Funding With Stock Compensation: Interview with Financial Advisor Troy Onink

Your Company Stock: The Importance Of Diversification: Interview with CFP Laura Tanner

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED

Australia
Spain
United Kingdom
Venezuela

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GLOSSARY

NEW!

AMT Crossover Point
Hart-Scott-Rodino (HSR) Act

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ASK THE EXPERTS

NEW!

My stock grant agreement for options and for restricted stock units has a noncompete provision. Is this enforceable?

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NONQUALIFIED DEFERRED COMPENSATION

A sample of the latest major additions at our separate website myNQDC.com, a comprehensive publication about nonqualified deferred compensation:

What impact does disability have on distributions under my nonqualified deferred compensation plan?

Beware Of Traps In Employment Agreements Under Section 409A

When I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve nonqualified deferred compensation?

At year-end, when I'm deciding on salary deferrals into my nonqualified plan for the year ahead, what should be the top issues in my decision-making?

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CONTACT & LICENSING INFORMATION

TO CONTACT THE EDITORS: editors@mystockoptions.com

TO LICENSE OUR CONTENT: sales@mystockoptions.com

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