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Other changes include ISO $100,000 limit compliance with automated split-off of nonqualified stock option grants interactively linked to adjust upon subsequent ISO grant changes, liability award and performance award updates plus additional report filtering and new Plan Activity Summary and RS Cancellation reports.
GETTING STOCK OPTIONS TO THE NON-EMPLOYEE SPOUSE Nonqualified Stock Options: Revenue Ruling 2004-60 explains how nonqualified stock option income is taxed in a divorce.
However, Section 409A does not apply to: (1) incentive stock options; (2) restricted stock and nonqualified stock options with an exercise price that can never be less than fair market value of the underlying stock on the grant date of the nonqualified stock option; (3) employee stock purchase plans qualified under Section 423 of the Code; (4) nondiscounted SARs with respect to stock of private as well as public companies' stock; and (5) puts/calls if the purchase price is at fair market value.
Nonqualified stock options are slightly more common (32 percent of respondent companies offer them) than incentive stock options (27 percent), with only 16 percent of respondents offering both types.
Hood will receive an "inducement award" as defined by Nasdaq Marketplace Rules, consisting of a nonqualified stock option to purchase 150,000 shares of Rimage's common stock.
2004-60, that interests in nonqualified stock options (NQSOs) or deferred compensation plans transferred as part of a divorce are subject to tax, withholding and reporting requirements when exercised, rather than when the transfer occurs.
Compton, the Company's new President and Chief Executive Officer, of a nonqualified stock option for 700,000 shares of the Company's common stock, par value $.
Then, after the move, they exercise some nonqualified stock options from the prior employer.