Stock options taxes non qualified
{"Image DocumentName": "Tax Implications", "Image ImageDescription": "\uf096 For tax purposes, plans can either qualify as an incentive stock option plan (qualified) under the Tax Code or be unqualified plans. \uf096 Among the requirements of a qualified option plan is that the exercise price be equal to the market price at the grant date. Under a qualified incentive plan: -The recipient pays no income tax until any shares acquired are subsequently sold. -On the other hand, the company gets no tax deduction at all. \uf096With a non-qualified plan: -the employee can\u2019t delay paying income tax, and -the employer is permitted to deduct the difference between the exercise price and the market price at the exercise date. Example: Page 190: Additional Consideration: Tax Consequences\u2026.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}