A Supplement to Accounting for Stock Opt...
Frank, Mary Margar...
A Supplement to Accounting for Stock Options (UVA-C-2155)
C-2188 | Published July 30, 2004 | 6 pages Technical Note
Collection: Darden School of Business
Product Details
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.
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