Stock option planning
Article Abstract:
The exercise of incentive and nonqualified stock options by employees involves the obvious consideration of tax effect and the less apparent estate planning considerations. Tax issues include fair market value, election to include the proper amount in gross income, and the alternative minimum tax. Deciding when to exercise options includes attention to holding periods, stock appreciation, and personal finances as well as tax considerations.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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1999 - the year of the hare
Article Abstract:
Family tax and financial planning for the year 1999 should include the assessment of current plans by professional planners and their clients. The disposition of appreciated assets may need to be considered by clients holding employer securities or for those considering funding charitable remainder trusts.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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The fiendishly complex, unnecessarily burdensome, frustrating and ensnaring individual alternative minimum tax
Article Abstract:
The author discusses the technically and administratively complex alternative minimum tax which she believes requires reform because of its impact on middle and lower-income taxpayers and other unfair aspects.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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