3rd QUARTER 2014

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

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

GLOBAL TAX GUIDE
Important recent updates in Australia, the United Kingdom, and others

GLOSSARY
Recent additions include FinCEN Form 114, Pay-Ratio Disclosure, Restrictive Covenant, 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


Tax Center

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

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?

What happens if I live in state A when my stock options are granted, state B when I perform some of my services, state C when I exercise the options, and state D when I sell the shares?

What happens if I live in state A when my restricted stock is granted, in state B when part of it vests, in state C when the rest of it vests, and in state D when I sell my shares?

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

Do I get dividends with restricted stock units? How are they taxed?

Return to table of contents

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.

Top Ideas For Year-End Tax Planning With Stock Compensation (Part 1)

Top Ideas For Year-End Tax Planning With Stock Compensation (Part 2)

Year-End Strategies For Restricted Stock, RSUs, And Performance Shares: Seven Ideas To Consider

Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs

Stockbrokers' Secrets: Year-End Planning For ISOs

The Alternative Minimum Tax Sweet Spot: Planning Opportunities

What are some year-end strategies for restricted stock, RSUs, and stock options?

For NQSOs or SARs exercised on the last business day of 2014, or for restricted stock that vests on that day, is the income taxable in 2014 or 2015?

Next year I may be in a higher tax bracket. I am thinking about exercising my nonqualified stock options before then to accelerate income into this year. What issues do I need to think about?

My ordinary income next year will trigger the 3.8% Medicare surtax on investment income, along with higher tax rates on capital gains and dividends. If I were to sell some stock this year, I would avoid these taxes, and I would then repurchase the stock to reset the basis. What are the issues I need to consider?

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

Do I get dividends with restricted stock units? How are they taxed?

Return to table of contents

Basics

NEW! What are the top 10 questions I should ask about my stock grants?

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?

Return to table of contents

Restricted Stock, RSUs, & Performance Shares

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

Year-End Strategies For Restricted Stock, RSUs, And Performance Shares: Seven Ideas To Consider

Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs

NEW! What are the top 10 questions I should ask about my stock grants?

What are some year-end strategies for restricted stock, RSUs, and stock options?

Do I get dividends with restricted stock units? How are they taxed?

What happens if I live in state A when my restricted stock is granted, in state B when part of it vests, in state C when the rest of it vests, and in state D when I sell my shares?

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

Return to table of contents

Employee Stock Purchase Plans (ESPPs)

NEW VIDEO! Employee Stock Purchase Plans (ESPPs): Core Concepts & Benefits

Year-End Strategies For Employee Stock Purchase Plans: Ideas To Consider

Return to table of contents

NQSOs

Stockbrokers' Secrets: Year-End Planning For NQSOs, Restricted Stock, And RSUs

What happens if I live in state A when my stock options are granted, state B when I perform some of my services, state C when I exercise the options, and state D when I sell the shares?

Return to table of contents

ISOs & AMT

Stockbrokers' Secrets: Year-End Planning For ISOs

The Alternative Minimum Tax Sweet Spot: Planning Opportunities

What happens if I live in state A when my stock options are granted, state B when I perform some of my services, state C when I exercise the options, and state D when I sell the shares?

Return to table of contents

Stock Appreciation Rights (SARs)

What are some year-end strategies for restricted stock, RSUs, and stock options?

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?

Return to table of contents

Job Events

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

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?

Can consultants or independent contractors be granted stock options or company stock? How common is this practice?

Return to table of contents

Life Events

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

Return to table of contents

SEC Law & Rule 10b5-1 Trading Plans

What are Forms 3, 4, and 5? When are they filed with the SEC?

Return to table of contents

M&A

NEW! Test your knowledge with our M&A quiz!

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

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

Return to table of contents

Pre-IPO

NEW! Test your knowledge with our quiz on pre-IPO topics!

Why would a privately held company grant RSUs and not stock options?

Can consultants or independent contractors be granted stock options or company stock? How common is this practice?

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?

Return to table of contents


PODCASTS

NEW:

Taking An Overseas Assignment: Stock Compensation For Internationally Mobile Employees

How To Maximize The Value Of Stock Compensation While Minimizing Risk

How Pre-IPO Stock Compensation May Change Upon The Company's IPO

A Holistic Approach To Equity Compensation, And Special Dilemmas Faced By Executives

Hedging Employee Stock Options And Company Stock

Why Restricted Stock And RSUs Are A Good Deal

Financial Planning For Stock Compensation

College Funding With Stock Compensation

Return to table of contents


GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED:

Australia

Colombia

Spain

United Kingdom

Return to table of contents


GLOSSARY

NEW:

Advice Of Exercise
Covered Employees
FinCEN Form 114
FIT
Flexible Share Pool
Form 945
Form W-2c
Insider List
One-Day-Deposit Rule
Over-withholding
Payout Cap
Pay-Ratio Disclosure
Performance-Based Exemption
PIT
Restrictive Covenant
Section 16 Officer
Section 280G
Section 421
Section 451
Sell-To-Cover Withholding

Return to table of contents


ASK THE EXPERTS

NEW:

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

Return to table of contents


NONQUALIFIED DEFERRED COMPENSATION

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

What Participants Need To Know About Section 409A (Parts 1 and 2)

Will my FICA taxes be refunded to me if my company never pays out my nonqualified deferred compensation?

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

Return to table of contents


CONTACT & LICENSING INFORMATION

TO CONTACT THE EDITORS: editors@mystockoptions.com

TO LICENSE OUR CONTENT: sales@mystockoptions.com

Return to table of contents