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BNET Business Dictionary
- Employee Stock Option
- a type of stock incentive plan in which an employee is given the option to buy a specified number of stock at a future date, at an agreed price. Stock...
- Employee Stock Option definition on BNET »
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- Hedging Appreciated Employee Stock Options: Tax, Economic, And Regulatory Concerns
- For non-affiliated employees wishing to hedge highly appreciated employee stock options, an analysis must be undertaken to decide which hedging tool should be used: swaps, options themselves or forward contracts. This article examines the tax, economic, and regulatory issues facing all holders of stock options. It then focuses on Cheney's...
- White papers 2000-01-01
- Employee Stock Options, Corporate Taxes and Debt Policy
- Aricle emphasises that employee stock option deductions lead to large aggregate tax savings for Nasdaq 100 and S&P 100 firms and also affect corporate marginal tax rates. For Nasdaq firms, the median marginal tax rate is 31 percent when option deductions are ignored but falls to 5 percent when one...
- White papers 2002-10-15
- Employee Stock Options And The Underpricing Of Initial Public Offerings
- The central question surrounding the IPO Initial Public Offerings underpricing puzzle is why issuers are willing to sell their shares at a price that is less than what the market is willing to pay. This paper shows that a major reason why managers are willing to underprice shares at IPO...
- White papers 2003-11-01
Additional Resources
- Improving Cash Flow When Exercising A Stock Option
- A non-qualified stock option gives employees the right to purchase company stock between certain dates at a price that is fixed by the company at the time the option is granted. When an employee exercises the option the employee must pay the option price and the taxes on the spread...
- White papers 1998-05-01
- Stock Options and the Alternative Minimum Tax (AMT)
- The article focuses on stock options and the Alternative Minimum Tax AMT. It says that some employees who exercised stock options have found that they have to pay the AMT even though the stock price for the shares they bought have fallen. To understand the concept for...
- White papers 2003-01-01
- How Much Are My Employee Stock Options Worth Today?
- This tool calculates the value of your employee stock options after deducting income and Federal Insurance Contributions Act FICA taxes. An option is a derivative contract since its value is derived from the share price of the underlying stock. The tool assumes you exercise your options for shares of your...
- Tools & templates 2008-01-01
- Using Incentive Stock Options
- The main difference between an incentive stock option ISO and a non-qualified stock option NSO is the tax consequence to the employee and the deductibility to the employer. With an ISO, the employee pays no taxes until the stock is sold (assuming that the employee is not subject to alternative...
- White papers 1998-06-01
- Apple offers to pay employee taxes on misdated stock options
- SAN FRANCISCO, United States AFP — Apple Inc. continued its effort to get out of a stock option backdating quagmire on Friday, offering to pay any extra taxes incurred by employees and let them correct option "strike" dates. Apple outlined the offer in a US Securities and Exchange Commission...
- Research articles 2007-03-17
- The Boom In Employee Ownership
- Employee ownership is a hot issue these days. Headlines tout the pros and cons of stock options in a volatile market. On Capitol Hill a congressional subcommittee considers legislation creating "super stock options" that would reduce the taxes employees pay on the options they exercise. The measure would no doubt...
- White papers 2000-08-01
- A taxing idea. (Business Trends).
- A coalition of business groups is fighting a change in U.S. Internal Revenue Service rules that would make stock options subject to payroll taxes. Under the new rules, the payroll tax of 15.3%--roughly split between employer and employee--would be imposed on stock-option...
- Research articles 2002-07-01
- Citrix Systems, Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. Your first question comes from the line of Sarah Friar with Goldman Sachs. Sarah Friar - Goldman Sachs Good quarter. If I could just turn to the operating margins, you talked about lower 20% range for 2008 and then extending back upward...
- Earnings calls 2007-10-18
- Health Care Reform: What It Will Cost You
- Despite what you've heard, it won't be only rich people and "inefficiencies" footing the bill. One way or another, whoever you are, you'll share the costs. Here's how. ...
- Articles 2009-08-10
- 401(k) Mistakes to Avoid
- You?re counting on your 401k to provide a cushy retirement. Or at least food, shelter, and a broadband connection. But many investors undermine their savings plans without even knowing it. We?ve compiled a list of the most common mistakes, and explained how to avoid them. Here are the...
- Articles 2009-10-26
- Planning Growth Strategies for Your Small Business
- The most successful approach to growth is an integrated one. The business owner and management team must examine all functions of the enterprise to ensure they are working together to reap the benefits of expansion. Suppose a successful new sales promotion strategy designed by the marketing department has attracted many...
- Articles 2007-05-29
- Monday Morning Update 10/5/09
- From Cernerfan: "Re: Barts 18-week backlog in thousands." In England, Cerner Millennium is blamed for the jump from 1,700 to 23,000 patients whose referrals don't meet the 18-week target from referral to treatment at Barts and the London NHS trust. They've been live since April 2008, so the "things are...
- News items 2009-10-07
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