TAX TIP
Tags: STOCK options; STOCKHOLDERS' pre-emptive rights; TAXATION; INCOME tax; ALTERNATIVE minimum tax; COMPENSATION management
Related Articles
- Incentive stock options--blessing or curse? Schmalz, Roberta // Outlook;Summer98, Vol. 66 Issue 2, p49
Discusses the benefit and disadvantage of an incentive stock option. How a stock acquired under an incentive stock option plan can be beneficial from tax treatment; Why employees should inform their tax preparer of their stock option; How taxpayers can be allowed an exemption in the calculation...
- Fixing the Individual Alternative Minimum Tax. Carter, Bill // Orange County Business Journal;2/11/2013, Vol. 36 Issue 6, pB-43
The article focuses on how to fix the individual Alternative Minimum Tax (AMT), a separate tax system operating parallel to the regular income tax, by adding the difference to the regular income tax if AMT is higher.
- Quick 'Cash-Outs' Fall From Favor: Survey. // Financial Executive;Oct2003, Vol. 19 Issue 7, p10
This article discusses the results of a poll of company executives that found that they believe their interests should be aligned with those of their shareholders. The poll indicated that a majority of the executives surveyed believed that when an executive receives company stock, in either the...
- Taking Stock. Sisk, Michael // Inc.;Apr2005, Vol. 27 Issue 4, p34
Explores several stock options for business enterprises in the U.S. Restricted stock; Stock-appreciation rights; Phantom stocks.
- Cablevision Gave Options to Dead Exec. Farrell, Mike // Multichannel News;9/25/2006, Vol. 27 Issue 38, p44
The article reports on Cablevision Systems Corp.'s stock options scandal in the U.S. The company is said to have reported backdated grants for its two former employees, in which one of them died in 1999. The late Marc Lustgarten was the company's executive and confidante, whose death occurred...
- Dividend to ESOP not AMT deductible. // Practical Accountant;May97, Vol. 30 Issue 5, p22
Reports on a US Tax Court decision which held that dividends paid to an employee stock option plan are not alternative minimum tax deductible. Deductibility of the dividends from gross income for regular tax purposes.
- Deluxe Extends Shareholder Rights Plan. Bills, Steve // American Banker;12/7/2006, Vol. 171 Issue 234, p17
The article reports that Deluxe Corp. has extended its shareholder rights plan until the end of 2016. The plan, designed to protect against a hostile takeover by a minority shareholder, was set to expire January 31, 2007. Further details of the plan, which gives shareholders the right to...
- I did the work -- now pay me. Matsudo, Craig // Entrepreneur;Nov2009, Vol. 37 Issue 11, p78
The article presents views from a banking senior vice president on stock options in the U.S. The executive states that stock options has created a lack of integrity, and a bad culture where some managers would manipulate circumstances just to reach their numbers. He adds that the company has...
- Oracle Tops List for Aug. Ranking of Equity Awards. // Compliance Week;Oct2009, Vol. 6 Issue 69, p39
The article reports on the rankings for the biggest Performance Stock Options given to the executives of companies. It cites that "Compliance Week" has such list where data and analysis are provided by the compensation research firm Equilar. On August 3, 2009, the top of the list was Lawrence...
