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Alternative Minimum Tax › Incentive Stock Options

The Alternative Minimum Tax is an aspect of the United States federal tax code that seeks to capture a minimum level of revenue from all taxpayers and to ensure that some earners are not escaping tax liability... more +
The Alternative Minimum Tax is an aspect of the United States federal tax code that seeks to capture a minimum level of revenue from all taxpayers and to ensure that some earners are not escaping tax liability through certain tax breaks or deductions.  Liability under the AMT is calculated by adding certain deductions back into an individual's adjusted gross income, subtracting the AMT exemption and then, paying a percentage of the remaining figure. less -
Foley & Lardner LLP

Unlocking the Power of Equity-Based Incentive Compensation: An Overview of Incentive Stock Options (ISOs)

Foley & Lardner LLP on

This article is the third in our series on equity-based compensation intended to assist employers with answering a common question: What type of equity compensation award is best for our company and our employees?...more

Holland & Hart - The Benefits Dial

I Seen a Girl on a One-Way Corridor, Stealing Down a Wrong-Way Street – Tax Opportunities with ISOs in M&A

Holland & Hart - The Benefits Dial on

by John Ludlum Incentive Stock Options (“ISOs”) have a somewhat legendary status as equity incentives for technology and other early-stage companies. It is true that ISOs are one of two types of equity awards that can achieve...more

Gerald Nowotny - Law Office of Gerald R....

Surf’s Up, Dude! High Tech Tax Solutions for High Tech Workers! - Tax Planning Solutions for the Exercise of Incentive Stock...

Gerald Nowotny - Law Office of Gerald R.... on

I remember the first time that I signed onto the internet. It was 1998 and I had just started work for Deloitte and Touche in Boston. My boss was traveling on my first day with the company,so I had to entertain myself...more

WilmerHale

Not So Fast…the (Unexpected) Consequences of Allowing Your Employees to Early Exercise Options

WilmerHale on

From time to time, and primarily when the economy is booming, allowing stock options to be “early exercised” - that is, allowing options to be exercised before they are vested - becomes in vogue. We are in one of those times....more

Foley & Lardner LLP

Incentive Compensation That is Never Subject to Income Tax – Too Good to Be True?

Foley & Lardner LLP on

Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner that gives them flexibility and drives performance, but receives coveted capital gains treatment. This usually...more

Dorsey & Whitney LLP

Unexpected Risks of Early Exercise Incentive Stock Options

Dorsey & Whitney LLP on

Canadian companies and their outside counsel occasionally ask about the ability to grant early exercise incentive stock options (“ISOs”) to limit the impact of the U.S. alternative minimum tax (“AMT”) to their U.S. employees....more

Dorsey & Whitney LLP

Unexpected Risks of Early Exercise ISOs

Dorsey & Whitney LLP on

Companies that permit the grant of early exercise incentive stock options (“ISOs”) do so primarily to limit the impact of the alternative minimum tax (“AMT”). However, due to fairly counterintuitive tax regulations,...more

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