Technical deep-dives on equity compensation taxation
Our comprehensive guides cover every aspect of stock options taxation, including RSU (Restricted Stock Units), ISO (Incentive Stock Options), NSO (Non-Qualified Stock Options), ESPP (Employee Stock Purchase Plans), 83(b) elections, and international tax planning strategies for tech professionals with equity compensation.
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Equity compensation is a significant part of total compensation for tech professionals, but the tax implications can be complex. Our guides cover the essential topics including:
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Showing 13 guides
Beginner-friendly guide to stock options for employees. Learn what stock options are, how they work, key terms, tax basics, and what to do when you receive your first grant.
Step-by-step guide to understanding your equity grant agreement. Learn to decode strike price, vesting schedule, exercise deadline, and key terms in stock option and RSU grant documents.
Vesting cliffs, single-trigger vs double-trigger acceleration at M&A, change-of-control clauses for RSUs and options, and what happens to unvested equity. Plain definitions for employees Googling double trigger vesting.
Complete guide to equity dilution in startups. Covers fully diluted share counts, option pool expansion, how Seed through IPO rounds dilute employee ownership, liquidation preferences, anti-dilution provisions, and strategies to protect your stake.
Expert guide on how forward and reverse stock splits and share buybacks affect RSUs, stock options, ESPPs, and your tax obligations. Covers anti-dilution adjustments, the 1% buyback excise tax, ISO $100K limit recalculations, and real-world examples from Apple, Google, Tesla, and Amazon.
Plain-language guide to vesting cliffs for stock options and RSUs. Learn what a cliff is, why companies use it, and what happens if you leave before or after the cliff date.
Strike price and exercise price are the same fixed buy price per share on your option grant. How strike relates to FMV and 409A, intrinsic value, and in-the-money vs underwater options.
Plain-language guide to refresher grants. Learn what they are, why companies give them, and how they differ from your initial grant.
Plain-language guide to underwater stock options. Learn what underwater means, your options as an employee, repricing, exchanges, and when to wait vs. walk away.
Simple explanation of double-trigger vesting acceleration in M&A. Learn the difference from single-trigger, why it matters, and what happens to your equity when you're terminated after a deal.
What a 409A valuation is for private companies: fair market value (FMV) for setting option strike price, how often it updates, and how it differs from '409A' nonqualified deferred compensation rules. For employees reading a grant.
Simple guide to intrinsic value for employee stock options. Learn the formula, what it means, and why it matters for your grant.
A practical playbook for employees who receive RSUs for the first time: how vesting is taxed, why 22% withholding often leaves a balance due, how to read your pay stub and W-2, and how to plan estimated tax and W-4 changes before year-end.