Do I have to exercise my non-qualified stock options right away?

January 29, 2007

Subject:   NQSO
Date:   Thu, 16 Nov 2006
From:   Gary

Hello Michael: I found your name and other information on the internet. Very good info… I have a question:

My wife received a NQSO for 600 shares at $29, with an expiration date of 12/6/2015, and they are becoming exercisable on 12/6/2006, 2007 and 2008, at 200 shares per year. The stock price is now $31.

Does this mean I have to buy 200 shares by 12/6/2006, and for which the option price is $29 X -200 = $5,800, resulting in $400 of ordinary income on which income and social security taxes must be paid?

Thanks

Gary

Answer

Date:   Wed, 22 Nov 2006

Hello Gary,

The consequences of an exercise is correct. However, you don’t have to exercise the option during 2006. It doesn’t expire until 12/6/2015, so the last day you can exercise this option is 12/5/2015.

Good luck!

Mike Gray

For more information about non-qualified stock options, request our free report, “Executive Tax and Financial Planning For Non-Qualified Stock Options”.

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