ISO

(redirected from Isos)
Also found in: Dictionary, Financial, Acronyms, Encyclopedia.
Related to Isos: Isis, ASOS

ISO

International Organization for Standardization.
References in periodicals archive ?
The favorable tax treatment associated with ISOs will generally not be obtained unless the individual exercising the ISO is an employee of the corporation granting the option or of its parent or subsidiary corporation at all times during the period between the time the option is granted and the day that is three months before the option is exercised.(13) Thus, an employee terminating employment has three months from the date of termination to exercise an ISO option as such, unless the terms of the option specify that it lapses within a shorter period.
55 imposes the AMT on certain tax preference items, such as ISOs. For AMT purposes, Sec.
Notice 2001-14 promised future guidance and indicated that the IRS would not assess FICA/FUTA on ISOs issued before 2003.
83(b) election for AMT purposes on the exercise of an ISO, practitioners have taken that position for years.
By selling ISOs with holding losses in 2002, T is able to file a carryback claim and file for a refund of taxes paid in 2000 totaling $606,620.
Although the exercise of an ISO does not create taxable income, it does create income for AMT purposes.
Consequently, if no deduction is allowable on an ISO's exercise in computing corporate AMTI, a negative ACE adjustment should be permitted.
The question of whether to issue NQOs or ISOs requires a look at the tax consequences to both the executive and the company.
Example: In 1990, employee E received 10 ISOs, which allowed him to purchase 10 shares of stock for $2 each.
ISO 45001, Occupational health and safety management systems Requirements with guidance for use, will help organizations provide a safe and healthy workplace for its workers and other people, prevent deaths, work-related injury and ill health as well as continually improve occupational health and safety (OH&S) performance.
Although ISOs were intended to provide a tax benefit to employees, when the post-exercise price declines, optionees can find themselves subject to huge AMT tax liabilities attributable to sometimes worthless stock.
In retrospect, it is easy to see that Mary would have profited if she had sold the stock at its peak, immediately after exercising the ISOs. Alternatively, she would have avoided the loss of most of her exercise price and all of the AMT tax debt if she had simply never exercised the options.