Global Tax Guide
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2nd QUARTER 2010 |
CONTENT TOPICS: Articles and FAQs
- Basics & Underwater Options
- Financial Planning & Strategies
- 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: New countries: Finland and South Africa; updates for Canada, France, Sweden, and the United Kingdom
GLOSSARY: New terms include declaration date, liability accounting, restricted cash, and more
ASK THE EXPERTS: I changed jobs and had 90 days to exercise my stock options, but only some of my granted options were exercisable. Why not all?
NEW! Restricted Stock Units Made Simple (Part 2): Taxation
NEW! When I take an international assignment, will taxes on my stock compensation be equalized?
What is "capital gain"? Have recent tax laws changed the capital gains tax rates?
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?
When I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve stock grant income?
Return to table of contents
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CONTENT SECTIONS |
NEW! Restricted Stock Units Made Simple (Part 1): Understanding The Core Concepts
NEW! Preventing Irrational Decisions About Selling Company Stock Or Exercising Options
NEW! Five Major Developments In Equity Compensation Of The Past Decade: A Celebration Of Our 10th Anniversary
NEW! Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?
NEW! What are the expenses, commissions, and fees involved with exercising stock options?
What do surveys and examples reveal about the effects of mandatory expensing and other developments on my stock grants?
What is the difference between restricted stock and performance shares or units?
Can I have the exercise price of a new stock option grant lowered or backdated? What is the controversy over backdating?
What is "capital gain"? Have recent tax laws changed the capital gains tax rates?
What approaches do companies apply to underwater stock options?
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NEW! Preventing Irrational Decisions About Selling Company Stock Or Exercising Options
NEW! Should I make a Section 83(b) election for my restricted stock grant?
NEW! When I take an international assignment, will taxes on my stock compensation be equalized?
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
How Dividends Impact Your Strategy For Stock Options And Restricted Stock (Part 1)
NEW! Restricted Stock Units Made Simple (Part 1): Understanding The Core Concepts
NEW! Restricted Stock Units Made Simple (Part 2): Taxation
NEW! Should I make a Section 83(b) election for my restricted stock grant?
What do surveys and examples reveal about the effects of mandatory expensing and other developments on my stock grants?
What is the difference between restricted stock and performance shares or units?
What types of company goals are most commonly set for performance shares and units? What do surveys show about the performance metrics that companies use?
Can restricted stock and performance shares go underwater?
NEW! When I take an international assignment, will taxes on my stock compensation be equalized?
What is "capital gain"? Have recent tax laws changed the capital gains tax rates?
When I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve stock grant income?
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
NEW! When I take an international assignment, will taxes on my stock compensation be equalized?
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 is the latest news about AMT legislation in Congress?
Even though no withholding is required for ISOs, can I still pay the federal and state taxes when I make a cashless exercise?
What is the tax treatment of ISOs after death?
NEW! Key Dates And Terms You Must Know For Your Company's ESPP
How does the $25,000 calculation work when the offering period spans more than one year?
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 do surveys and examples reveal about the effects of mandatory expensing and other developments on my stock grants?
Does the American Jobs Creation Act, particularly Section 409A on deferred compensation, affect my stock grants?
Negotiating And Structuring Your Stock Compensation (Part 3): Equity Rights When You Terminate Employment
Can I have the exercise price of a new stock option grant lowered or backdated? What is the controversy over backdating?
NEW! When I take an international assignment, will taxes on my stock compensation be equalized?
What is the likelihood of receiving a new-hire or periodic stock grant? Are there survey data or common practices?
How do stock grants affect Roth IRA contributions and conversions?
NEW! Are stock options, restricted stock, and ESPPs subject to ERISA requirements and regulations?
Can stock options, restricted stock, or an ESPP affect my other employee benefits, such as 401(k) contributions?
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?
NEW! Are public resources available for doing research on a company's stock compensation practices, the grants it is making, and the holdings of its executives?
What are Forms 3, 4, and 5? When are they filed with the SEC?
If I sold my stock immediately upon exercise or at vesting, the transaction would violate the insider-trading laws and the laws of short-swing profits under Section 16(b) because I had a purchase within six months of the sale. Would this then delay the date of the tax treatment?
NEW! What could happen to my restricted stock 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?
Other than going public or getting acquired, how do private companies create liquidity for employees' options and stock?
Can I have the exercise price of a new stock option grant lowered or backdated? What is the controversy over backdating?
After the IPO, are there any restrictions on how soon I can sell shares of my company's stock?
How soon after an IPO can I sell my stock under Rule 144?
NEW!
Finland
South Africa
UPDATED OR EXPANDED
Canada
France
Sweden
United Kingdom
NEW!
Declaration Date
Liability Accounting
Restricted Cash
Section 457A
Trailing Tax
NEW!
I changed jobs on April 15 and had 90 days to exercise my stock options. I exercised all of the options I had on May 15. My grant, made years ago, was for 8,000 stock options and had a 10-year term. The company referred to these as nonqualified stock options, or NQSOs. However, there were only 5,000 options in my account to exercise. Why not all 8,000?
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