Backdating employee stock options tax implications web webcams women adult

The consequence of a discounted stock option being subject to § 409A is that the option holder recognizes taxable income as the option vests (and thereafter), whether or not the option has been exercised (in other words, whether or not the option holder has actually obtained any value from the option).

This additional taxable income will be subject to a 20% federal tax in addition to the regular tax rate, plus regular state income taxes (and possibly additional state penalty taxes). It is important to note that taxpayers generally have until December 31, 2007, to amend their discounted stock options to comply with § 409A (generally by increasing the exercise price to what was fair market value on the date the option was granted), but any pre-amendment exercise made in 2007, however, are subject to § 409A taxes.

On July 11 the IRS released an internal Industry Director Directive memorandum dated June 15, 2007 (the "Directive"), which designates transactions involving backdated stock options as a "Tier I Issue" for IRS agents.

Tier I Issues are considered matters of "high strategic importance," The Directive has important implications for both companies and individuals.

It is not intended, and should not be regarded, as legal advice.

Readers who have particular questions about these issues should seek advice of counsel.

I have long been writing about this deduction and would like to think this policy idea is founded, at least in part, on my work (work that is joint with Daniel Sandler who wrote the book on venture capital and tax incentives).

If it is, it makes me feel at least someone is listening at least some of the time.

The Directive also expands the categories of options that trigger special attention to include any options that might be discounted, mis-priced, mis-dated, or in-the-money.I thought I would give you some background information in this area and allow you to form your own thoughts.I certainly understand that not everyone has a good grasp on this very technical issues.I’ll go right back to basics so even those of you without any knowledge in this area can get informed.As a result, this will be a long post and is based on a number of papers that I have coauthored in this area.

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