Cover image for Consider your options : getting the most from your equity compensation
Title:
Consider your options : getting the most from your equity compensation
Author:
Thomas, Kaye A.
Personal Author:
Publication Information:
Lisle, Ill. : Fairmark Press, [2000]

©2000
Physical Description:
249 pages ; 22 cm
General Note:
Includes index.
Language:
English
ISBN:
9780967498164
Format :
Book

Available:*

Library
Call Number
Material Type
Home Location
Status
Central Library HD4928.S74 T46 2000 Adult Non-Fiction Non-Fiction Area
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Summary

Author Notes

Kaye A. Thomas maintains the Tax Guide for Investors web site. A tax lawyer for nearly 20 years, he graduated cum laude from Harvard Law School in 1980.


Table of Contents

Part I Laying the Foundationp. 7
1 The Buzz--and the Buzz Sawp. 9
2 The Big Picturep. 12
3 Stock 101p. 17
4 Income Tax 101p. 20
5 Capital Gains 101p. 26
6 Gift and Estate Tax 101p. 32
7 Investing 101p. 37
Part II Stock Grants and Purchasesp. 45
8 Terminology for Stock Grants and Purchasesp. 47
9 Rules for Stock Grants and Purchasesp. 49
10 Planning for Stock Grants and Purchasesp. 58
Part III Options in Generalp. 63
11 Options 101p. 65
12 Receiving Stock Optionsp. 70
13 Nonqualified Options and ISOsp. 75
14 How to Exercise a Stock Optionp. 79
Part IV Nonqualified Stock Optionsp. 85
15 Exercising Nonqualified Stock Optionsp. 87
16 Selling NQO Stockp. 91
17 Gifts of Nonqualified Optionsp. 93
18 Planning for Nonqualified Optionsp. 97
Part V Incentive Stock Optionsp. 101
19 Overview of Incentive Stock Optionsp. 103
20 Exercising Incentive Stock Optionsp. 105
21 Early Disposition of ISO Stockp. 109
22 Sale of Mature ISO Stockp. 115
23 Planning for Incentive Stock Optionsp. 117
Part VI Special Features for Optionsp. 125
24 Using Stock to Exercise Optionsp. 127
25 Using Stock to Exercise Nonqualified Optionsp. 129
26 Using Stock to Exercise ISOsp. 132
27 Early Disposition After Stock Exercisep. 137
28 Deferring Income from Nonqualified Optionsp. 141
29 Reload Optionsp. 144
30 'Early Exercise' Stock Option Plansp. 147
Part VII Alternative Minimum Tax (AMT)p. 153
31 Overview of AMTp. 155
32 AMT and Long-Term Capital Gainp. 162
33 AMT and Dual Basis Assetsp. 165
34 AMT Creditp. 168
Part VIII Vestingp. 173
35 General Rules for Vestingp. 175
36 Vesting and Securities Rulesp. 179
37 Section 83b Electionp. 184
Part IX Employee Stock Purchase Plansp. 189
38 Overview of Employee Stock Purchase Plansp. 191
39 ESPP Tax Consequencesp. 195
Part X Other Topicsp. 201
40 Fair Market Valuep. 203
41 Compensation Incomep. 206
42 Estimated Tax Paymentsp. 211
43 Identifying Sharesp. 223
44 The Wash Sale Rulep. 230
45 Protecting Gains Without Sellingp. 233
46 Reporting Sales of Stockp. 240
Resourcesp. 243
Indexp. 247

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