A Comparison of Employee Stock Options from a Tax Perspective

Practice Areas

Employee stock options vary widely in terms of their taxation for the recipient, deductibility for the corporation, vesting requirements, and more.

During this 40-minute video, Chugh CPAs, LLP tax experts Jagrut Shah and Komal Kabra help you make sense of employee stock options, with in-depth analysis covering:

  • Restricted Stock (RS) and Restricted Stock Units (RSU).
  • RSU with Double Trigger Vesting.
  • Simple Agreement for Future Equity (SAFE).
  • Incentive Stock Options (ISOs).
  • Non-Statutory Options (NSOs).

The presentation also covers tax elections for stocks, how to make them, and how tax is calculated under each election. Our experts delve into the following elections:

  • 83(b).
  • 83(i).