Stock Option Tag

10 Jan

Posted at 12:29h in Knowledge
An employee stock option is a contract between a company and its employee that gives the employee the right to purchase a specified number of shares of stock in the company at specified strike price by a specific date. The employee is under no obligation to purchase all or part of the number of shares granted in the option. Typically, but not always, the number of shares granted vest over time.

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...