A series of tables indicating where income attributable to various stock plan transactions is reported on Form W-2 and Form 1099-MISC.
A comparison between the attributes of stock and cash-settled SARs to NQSOs.
This article reviews the mechanics of stock-for-stock exercises, as well as the tax, accounting, and securities law considerations.
A procedural update to the Internal Revenue Manual clarifies instructions relating to the application of late-deposit penalties to tax withholding for NQSOs and extends existing penalty relief to restricted stock units and stock-settled SARs.
IRS GLAM 2020-004 clarifies when income is recognized and the company's tax withholding deposit liability accrues for nonqualified stock option exercises, stock-settled SAR exercises, and payouts of restricted stock units.
This alert from Morgan Lewis summaries new Section 83(i) of the tax code, which allows private companies to offer employees the opportunity to defer income for stock options and RSUs.
This article by Infinite Equity proposes a solution for the age-old problem of underwater stock options.
This article illustrates how tying option exercise prices to an index can result in a better compensation vehicle.
Many companies, knowing that out-of-the-money, or underwater, share options can affect
the morale and retention of key employees, are considering whether and how to modify
outstanding awards. Companies exploring strategies should understand their accounting
implications as well as the business, organizational, and regulatory concerns that are the
context for the strategies. This edition of Defining Issues describes the accounting implications
of the more common approaches and some basic factors that should be considered when a
company tailors a strategy to its specific circumstances.
Could a stock price forfeiture provision in grant agreements solve the challenge of what to do about substantially underwater options?
Solving the conundrum of in-the-money stock options that expire unexercised.
IBM's Premium Priced Options
This article submitted by Raymond James provides a review of the terminology, exercise techniques and tax treatment of stock options.
Sample cover letter to notify plan participants that they have received a stock option grant.
Sample notification to plan participants that they have received an award or stock option. Includes a list of three things participants need to know.
Find out the latest practices and trends in stock compensation!
Key trends in the design of restricted stock/unit, performance award, and stock option programs.
This 46th annual FW Cook Top 250 Report details the long-term incentive practices and trends of the 250 largest
companies in the Standard & Poor’s (“S&P”) 500.
This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500. The report covers LTI grant types and usage by industry, equity mix, vesting and other award terms, performance plan characteristics, CEO LTI grant value mix, and performance measure adjustments for impact of currency fluctuations.
Directive to IRS auditors to treat deposit liability for NQSO and SSAR exercises, as well as RSU payouts, as accruing on the settlement date, rather than the transaction date.
This Generic Legal Advice Memorandum the timing of (i) income inclusion and application of FICA taxes and federal income tax withholding and (ii) the employer’s obligation to deposit withheld employment taxes occur with respect to NQSOs, stock-settled SARs, and restricted stock units (RSUs).
CA FTB Publication 1004, which provides information on how stock compensation is taxed for both residents and nonresidents.
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