Fair Market Value Tag

06 Oct

Posted at 19:25h in Knowledge

We frequently field questions from startup executives who are considering selling Common Shares in Secondary Transactions. Exchanges do exist to trade equity securities in private companies are traded, but the most common Secondary Sales of Common Stock we review come...

10 Sep

Posted at 09:35h in Knowledge

Defining the rule Under IRC Section 422(d), the total fair market value of stock related to ISOs that become exercisable for an individual employee for the first time within a calendar year under all plans may not exceed $100,000. (1)General rule. An option...