stock option

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Related to Qualified Stock Options: Incentive stock options

stock option

n. the right to purchase stock in the future at a price set at the time the option is granted (by sale or as compensation by the corporation). To actually obtain the shares of stock the owner of the option must "exercise" the option by paying the agreed upon price and requesting issuance of the shares. (See: stock, share, option)

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In 2006, the qualified stock option plan required a three-year vesting period and a five-year holding period.

Global tax treatment of equity awards

When a corporation provides a qualified stock option to an employee, it does not receive a corporate expense deduction when the employee is taxed at the sale of the stock unless there is an early disposition of the stock (holding the stock for less than one year).

The role of life insurance in planning for stock option wealth

Essentially, the strategy is to use a SESOP to avoid taxation of S income, while having key employees (who are, by means of stock options, the company's or QSub's true owners) keep the value, by eventually exercising non qualified stock options, SARs, etc.

ESOPs and S Corporations

The Tax Court recently held that compensation from the disqualifying disposition of qualified stock options constitutes "wages" for purposes of section 41 even though it is not subject to withholding under Notice 87-49, 1987-2 C.B.

Maximizing opportunities under the new research and experimentation regulations

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