What is the difference between exercising now and later?

September 18, 2006

Date:   Wed, 12 Apr 2006
From:   Priya

I need clarification on these facts:

Non-qualified Option for 1,000 shares @ $20
Current fair market value $35
Expected price in 2007 $50

If I make a same day sale in 2007, my ordinary income would be ($50-$20)x1,000 = $30,000. If I exercise the options today and keep them for more than one year, I would report ($35-$20)x1,0000 = $15,000 ordinary income for the current year and ($50- $35)x1,000 = $15,000 long-term capital gains next year.

Is this right?

Answer

Date:   01 May 2006

Hello Priya,

Yes.

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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