ISO

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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.

Incentive stock options revisited

55 imposes the AMT on certain tax preference items, such as ISOs. For AMT purposes, Sec.

Income from ISO exercise includible in AMTI on transfer of purchased shares

Notice 2001-14 promised future guidance and indicated that the IRS would not assess FICA/FUTA on ISOs issued before 2003.

IRS reversal on stock options and divorce

83(b) election for AMT purposes on the exercise of an ISO, practitioners have taken that position for years.

Sec. 83(b) election can be made for AMT purposes on ISO exercise

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.

Planning for an AMTNOL when ISO exercise price exceeds current market value

Although the exercise of an ISO does not create taxable income, it does create income for AMT purposes.

ISOs in a down market

Consequently, if no deduction is allowable on an ISO's exercise in computing corporate AMTI, a negative ACE adjustment should be permitted.

Reducing corporate AMT on an employee's stock option exercise

The question of whether to issue NQOs or ISOs requires a look at the tax consequences to both the executive and the company.

RRA prompts fresh look at ISOs for corporate executives

Example: In 1990, employee E received 10 ISOs, which allowed him to purchase 10 shares of stock for $2 each.

Certain ISO exercises trigger corporate tax deductions

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.

ISOs and AMT: improving the odds when gambling with the IRS

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.