When is compensation for stock options considered received?
September 15, 2006
Date: Fri, 14 Jul 2006
Would you say that a person who is granted options on January 1, 2000 and exercises and sells on January 1, 2005 receives compensation on January 1, 2005 or January 1, 2000?
Date: 09 Aug 2006
Assuming the options are non-qualified stock options, fully vested on January 1, 2005, that is the date that taxable compensation is received.