Month: January 2013

This news brief contains information to help financial advisors assist individuals with employee stock options and restricted shares by facilitating timely and prudent diversification decisions. ISO Planning Guidelines: If you have clients with Incentive Stock Options (ISOs) that have low Insight Ratios, be aware that it is prudent to exercise and hold them early in the year. This […]

From the myStockOptions Blog While the American Taxpayer Relief Act (ATRA) did not end the alternative minimum tax (AMT), it has three provisions with a major impact on the AMT calculation. These are important for high-income taxpayers—particularly those who exercise incentive stock options. ATRA set the AMT income (AMTI) exemption amounts for 2012 at $50,600 for […]

by Bruce Brumberg from the myStockOptions.com Blog Among all of its provisions that took effect on January 1, the American Taxpayer Relief Act does not have any that directly relate to stock compensation—though, of course, increases in the rates on income tax, capital gains, and dividends indirectly affect the value of equity awards. The following changes […]

by Susan P. Convery, Ph.D., CPA, CMA; Anne M. Farrell, Ph.D., CPA, CGMA; Susan D. Krische, Ph.D., CA; and Karen L. Sedatole, Ph.D. From the Journal of Financial Planning Executive Summary Employee stock options (ESOs) are often used to compensate employees other than top executives; however, ESOs are complex and not well understood by employees. […]

by Dan Walter, Performensation Non-Qualified Stock Options (NQSOs, NQs, NSOs) should really be called Stock Options. Non-qualified (or non-statutory) makes them sound negative. The negative modifier simply refers to the fact that these stock options have no special section dedicated to them in the IRS tax code. Like Incentive Stock Options (ISOs), NQSOs are generally […]