Download This PaperA Supplement to Accounting for Stock Options (UVA-C-2155)
7 Pages Posted: 21 Oct 2008
There are 2 versions of this paper
A Supplement to Accounting for Stock Options (Uva-C-2155)
UVA-C-2188
Number of pages: 7
Posted: 21 Oct 2008
Downloads
140
Abstract
This technical note provides additional information with regards to the tax consequences of employee stock options and can be used in conjunction with UVA-C-2155. Specifically, the note provides information about the disqualification of incentive stock options (ISOs), the alternative minimum tax consequences of ISOs, and the Section 83 (b) election.
Keywords: employee stock ownership
JEL Classification: H24, H25, J33
Suggested Citation: Suggested Citation
Frank, Mary Margaret, A Supplement to Accounting for Stock Options (UVA-C-2155). Darden Case No. UVA-C-2188, Available at SSRN: https://ssrn.com/abstract=1276611 or http://dx.doi.org/10.2139/ssrn.1276611
Mary Margaret Frank (Contact Author)
University of Virginia - Darden School of Business ( email )
P.O. Box 6550
Charlottesville, VA 22906-6550
United States
434-924-4432 (Phone)
434-243-5021 (Fax)
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.