Chapter 12: Deferred Compensation & Equity Compensation

ISO EXAMPLE (2 of 2)

01.Core Concepts

> 2 years > 1 year AMTRegular TaxDate $0$0At Grant1-5-25 At Exercise:2-6-26 $32$0Taxable amount $42$10Basis At Sale:2-14-27 $60$60Sale price $42$10-B a s i s $18$50 LTCG= Gain