Have the tax laws changed since your FAQs were written?
June 20, 2005
Date: Thu, 02 Jun 2005
Have the tax laws changed since your FAQs on non-qualified stock options were answered? Is the excess of the fair market value of the stock over the option price still taxed as additional wages when the options are exercised?
The basic rules are unchanged. Some of the details, including the tax rates, might have changed and more clarifying information has come out over time.