Transferable Employee Stock Options - FindLaw Incentive stock options have a special holding period to qualify for capital gains tax treatment. A transfer of employee stock options, however, involves consideration of various estate, gift and. 6 For gift tax purposes, an option is considered property.7.
Three Ways To Avoid Tax Problems When You Exercise Options Accordingly, you should keep track of this different AMT cost basis for future reference. In most cases, when you exercise your options. Also note that you will have a different basis in your stock for regular tax and AMT purposes.
What to look for in new stock option legislation Advisor.ca There's an additional qualifying criteria: the taxpayer must have been continuously employed by the employer granting the ISO from the grant date up to 3 months prior to the exercise date. Finance Minister Bill Morneau has stated there would be a 0,000 cap on favourable tax treatment for stock options. the cost base for tax purposes.