Source: https://www.taxprophet.com/archives/eso.shtml
Timestamp: 2019-09-15 14:29:38
Document Index: 95867906

Matched Legal Cases: ['art 1', 'art 2', 'art 2', 'art 1', 'art 2', 'art 2', 'art 1', 'art 1', 'art 2', 'art 1', 'art 2', 'art 1']

The Tax Prophet® - Employee Stock Options [an error occurred while processing this directive] [an error occurred while processing this directive]
http://www.taxprophet.com/newsletters/0611nl.html
Tax Consequences of Stock Option Backdating - intermediate
Recent Congressional Fix to the ISO AMT Tax Trap - intermediate
Taxation of Stock Options Transferred Pursuant to a Divorce - intermediate
Subsequent Capital Losses Cannot Offset AMT - intermediate
February, 2005 - IRS Crackdown on Executive Stock Option Tax Shelters
January, 2001 - Employee Stock Options - A primer - Part 1 - advanced
February, 2001 - Employee Stock Options - A primer - Part 2 - advanced
Taxation of Incentive Stock Options at the Time of Sale - intermediate
Sale of Stock Acquired Through the Exercise of Incentive Stock Options - intermediate
November 26, 2000 - Tax Planning With Options - Part 2 - intermediate
November 12, 2000 - Employee Stock Options – Year End Planning - Part 1 - intermediate
ISO/AMT Alert: IRS Issued Notice 2004-28 (March 26, 2004), warning Taxpayers of severe penalties for frivolous tax return positions.
Selling Stock After Early Exercise of an ISO - intermediate
September, 2002, ISO Meets the AMT - Thousands of High-Tech Employees are Devastated - Part 2 - intermediate
Part 2 of a Hot Topics article describing the impact of the alternative minimum tax on workers exercising incentive stock options.
August, 2002, ISO Meets the AMT - Thousands of High-Tech Employees are Devastated - Part 1 - intermediate
Part 1 of a Hot Topics article describing the impact of the alternative minimum tax on workers exercising incentive stock options.
February, 2002 Hot Topics - Exercising ISOs and the AMT - The Dual-Basis Concept - advanced
A discussion involving the basis adjustments for regular tax and AMT purposes when an ISO is exercised and the stock is sold.
Using the AMT Credit in Future Years - intermediate
An FAQ (10/01) discussing how the AMT credit applies in future years.
September, 2001 Hot Topics - ISOs Meet the AMT, part 2
The second part of my Tax Notes article dealing with the AMT as it affects incentive stock options. This article contains proposals to change the current law.
August, 2001 Hot Topics - ISOs Meet the AMT, part 1
The first part of my Tax Notes article dated June 18, 2001 dealing with the AMT as it affects incentive stock options. The article traces the history of the AMT and incentive stock options and discusses what how various tax code sections combined to create an absurd result in which tax tax on stock received through the exercise of incentive stock options may equal several times the current value of the stock.
January 31, 1999 - Stock Option Path to Riches - part 2 - intermediate
An FAQ discussing statutory stock options and the alternative minimum tax.
January 1999 - Stock Options - advanced
January Hot Topics discussion of statutory and non-statutory stock options and how to minimize the tax consequences.
January 17, 1999 - Stock Option Path to Riches - part 1 - intermediate
An FAQ involving non-statutory stock options.
NOTE: Employees who exercised incentive stock options (ISO) in the year 2000 and who now face a large alternative minimum tax (AMT) liability should check out reformamt.org - a group of taxpayers seeking to modify the AMT rules as they apply to ISOs.
Due to the efforts of reformamt.org, the following bills have been introduced into the House and Senate. Both seek to retroactively mitigate the AMT rules as they apply to ISOs exercised in 2000.
S. 1324 and HR 2794 unfortunately, these bills never made it into law.