NSO

(redirected from Nonqualified stock option)
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NSO

Abbrev. for National Solar Observatory.
References in periodicals archive ?
Clients with nonqualified stock options may wish to wait to exercise those shares if they think they will be in a lower income tax bracket at some point in the future (which could also lower their eventual capital gains tax on sale of the underlying stock).
Any exercises after this time frame are taxed as nonqualified stock options.
If the option fails the pricing test on the actual grant date, it will be taxed according to the rules for nonqualified stock options.
Table 3 shows total compensation for the private, nonfarm business sector, our estimates of total nonqualified stock option grants and realizations, and the growth rates of all three for 1995 through 1999.
In this case the IRS ruled the husband had to recognize compensation income when he transferred both incentive and nonqualified stock options to his ex-wife.
Tax Deposit Requirements for Nonqualified Stock Option Exercises
For employees, the treatment of nonemployer plans is the same as that for traditional nonqualified stock option plans.
Upon exercise of a nonqualified stock option (NQSO), an employee receives income from wages that is subject to withholding for federal income, social security (Federal Insurance Contribution Act or FICA) taxes, and Medicare taxes, as well as for state and local income taxes.
In private letter ruling 9629028, a corporation with an incentive stock option (ISO) plan and a nonqualified stock option (NQSO) plan was allowed to let its employees make a "constructive exchange" (not physical exchange) of the shares already owned instead of mailing them to the corporation.
NASDAQ:SIMG), a leader in semiconductors and intellectual property for the secure distribution, presentation and storage of high-definition (HD) content, today announced that the Compensation Committee of the Board of Directors of the Company made an inducement grant, effective on January 15, 2010, of a nonqualified stock option exercisable for 1,000,000 shares of the Company's common stock to newly appointed CEO, Camillo Martino.
409A purposes, although the proposed regulations provide a warning for plans that permit such options to be extended or otherwise modified in a manner that produces a nonqualified stock option (NQSO) as the successor.
Neither statute, however, specifies separate reporting of the spread between the nonqualified stock option price and its fair value.