exercise

The gap between non-exercisers and those who report having exercised one to two days is greater, for example, than the gap between those who exercised three to four days versus five to six days.

If the employee exercises only a portion of an option award, then only the deferred tax asset related to the exercised portion is relieved from the balance sheet.

If all of Jane's options are exercised when the stock value equals the exercise price of $1, then the stock's cost basis will be $1 per share and with the Sec.

This advice is especially wise if the employee would need to sell other securities to pay for the exercise or sell prior exercised lots to pay for the current exercise.

There are horror stories in which taxpayers exercised options in a high-flying stock and failed to sell the stock before the price dropped, due to Securities and Exchange Commission (SEC) and/or corporate insider trading restrictions.

123(R), assumes the options will be exercised if the stock price reaches a selected multiple of the exercise price.

According to the FTB, the income's status depends upon the type of options that were exercised.

Both men and women who exercised regularly had reduced risk of sleep disorders.

The favorable tax treatment associated with ISOs will generally not be obtained unless the individual exercising the ISO is an employee of the corporation granting the option or of its parent or subsidiary corporation at all times during the period between the time the option is granted and the day that is three months before the option is exercised.(13) Thus, an employee terminating employment has three months from the date of termination to exercise an ISO option as such, unless the terms of the option specify that it lapses within a shorter period.

Disclosures you need to make under the new standard are a description of the plan; the number and weighted average exercise prices of options outstanding and the number exercisable at the beginning and end of the year; the number of options granted, exercised, forfeited or expired during the year; and the weighted average fair values of options granted during the year.

55 (b)(2), 56(b)(3) and 83(a), for alternative minimum tax (AMT) purposes, the "spread" (i.e., the difference between the amount paid to exercise the ISO and the stock's fair market value (FMV)) is taxable at ordinary income rates in the year in which the option is exercised. Thus, almost all taxpayers who exercise ISOs will be subject to the AMT.

Especially significant is the further finding that the TBI patients who exercised were the very patients with the more severe brain injuries.

"I've seen people who were shell-shocked when the tax bill arrived, and to pay Uncle Sam they're suddenly forced to sell the stock they had exercised. But when they went to sell that stock they found the value had dropped like a rock."

I was granted incentive stock options which I exercised (and held) throughout 2000.

Over roughly 10 years, those in the most active group, who exercised moderately for at least 2 to 3 hours a week, were only 69 percent as likely to undergo gallbladder removal surgery as the least active women were, scientists report in the Sept.