This free online guide explains how to handle the most popular forms of equity compensation, including restricted stock, nonqualified options, incentive stock options, and employee stock purchase plans. Fairmark also publishes Consider Your Options, the leading book on the subject.
Equity compensation
Laying the Foundation
Some topics of broad application, such as withholding, the concept of vesting, and determining fair market value.
Restricted Stock
What you need to know about restricted stock units or awards, including the section 83b election.
Nonqualified Options
Explains what they are, how to exercise, and relevant tax rules and strategies.
Incentive Stock Options
Complete discussion, including special holding period, regular tax and AMT.
Employee Stock Purchase Plans
Learn how to benefit from these offerings and the tricky tax rules that apply when you dispose of your shares.
See also
Reference Room
Tax brackets, retirement contribution limits and other figures that adjust annually for inflation.
Alternative minimum tax (AMT)
Alternative Minimum Tax 101
Read this page to get the big picture.
Top 10 Things that Cause AMT Liability
Or maybe 11.
AMT and Long-Term Capital Gain
Explains why you may run into alternative minimum tax liability when you have a large long-term capital gain — and what you can do about it.
AMT Capital Loss Trap
Some people inadvertently pay AMT they don’t owe when they fail to realize a regular tax capital loss carryover can be used in the AMT calculation.
Dual Basis Assets
You can end up owning assets that have an AMT basis that’s different from the basis you use for regular tax purposes. If you miss this detail you may end up throwing tax dollars away.