Tag: Equity compensation
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83(b) Election Forfeiture: Capital Loss on Unvested Shares
Forfeiting restricted shares after an 83(b) election may produce a capital loss for unrecovered purchase consideration. Understand the limits, company repurchases, loan-funded purchases and treatment of previously taxed compensation. Read more
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Non-qualified Stock Option Taxation for Expats Moving to the U.S.
Learn how grant-to-vesting workdays, exercise timing and U.S. tax residency determine the taxation of non-qualified stock options for expats moving to the United States. Read more
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Section 83(b) Elections in New York: Stock Options, Restricted Stock and Residency Rules
A Section 83(b) election can change when restricted stock is taxed and whether subsequent appreciation may qualify as capital gain. This guide explains the federal requirements and New York rules for residents, nonresidents and part-year residents. Read more
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Alternative Minimum Tax (AMT): What Triggers It, How to Recover AMT Credits and AMT Planning Considerations
Learn how the Alternative Minimum Tax (AMT) works, common AMT triggers and how AMT credits can be recovered. This guide explains AMT calculations, Incentive Stock Option (ISO) tax implications, AMT credit carryforwards, planning strategies for high-income taxpayers, investors and executives. Read more
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RSU Taxation for Expats Moving to the U.S. (Avoid Double Taxation)
Learn how RSUs are taxed when moving to the U.S. and how expats can avoid double taxation through proper income allocation and foreign tax credits. Read more