Guide to Compensation in Stock and Options

Free online guide

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Welcome to our free online guide to nonqualified options, incentive stock options, employee stock purchase plans and other forms of equity compensation. This page provides a topical index to our extensive online guidance.

Need a book? Our bestselling book Consider Your Options provides a plain language guide to getting the most from stock options, employee stock purchase plans, restricted stock awards and other forms of equity compensation. Our other book on this topic, Equity Compensation Strategies, is a reference and study guide for professionals who advise clients on how to handle stock options.

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Current feature

Complete Guide to Refundable AMT Credit

We have the most complete guidance available on the new refundable credit for old unused minimum tax credit.

details: Refundable AMT Credit

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Our books on equity compensation

We offer two books on this subject:

• Consider Your Options, our book for people who receive stock options and other forms of equity compensation
• Equity Compensation Strategies, our book for professionals who offer advice to people who receive options and other forms of equity compensation

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Free online guide

Here's a list of pages available in this free online guide.

Laying the Foundation

• Equity Compensation 101
• When Stock Is Vested
• Fair Market Value of Stock
• Withholding on Stock Compensation

Stock Grants

• Grants or Awards of Stock
• Buying Stock from an Employer
• Section 83b Election

Nonqualified Options

• Nonqualified Options in General
• Nonqualified Stock Options Before Exercise
• Exercising Nonqualified Stock Options
• Cashless Exercise of Nonqualified Stock Options
• Nonqualified Option Exercise Using Stock
• Sale of Stock from Nonqualified Options
• Nonqualified Options and Capital Gain

Incentive Stock Options

• Incentive Stock Options in General
• ISOs Before Exercise
• Exercising ISOs
• Cashless Exercise of ISOs
• Using Stock to Exercise ISOs
• Early Disposition of ISO Stock
• Sale of Mature ISO Stock
• $100,000 Limit for ISOs
• $100,000 Limit and Early Exercise
• Refundable AMT Credit

Employee Stock Purchase Plans

• Overview of Employee Stock Purchase Plans (ESPPs)
• Buying Shares Through an Employee Stock Purchase Plan (ESPP)
• Dispositions of ESPP Stock
• Tax Reporting for Disqualifying Dispositions of ESPP Shares
• Tax Reporting for Qualifying Dispositions of ESPP Shares
• Flipping ESPP Shares