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409A是不是Tax on Stock Option 的吗？ -- Who - (33 Byte) 2007-2-03 周六, 07:45 (576 reads) |
hwarrensen
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作者：hwarrensen 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
Disclaimer: I am not a tax adviser. I am not liable for any consequence related to this Hypothetical Case. A reader is adviced to consult his/her attorney or tax adviser for matters regarding 409A.
Now:
* One is granted 10,000 shares of XXX options.
Granted price: $40 per share.
* The shares were vested after 12/31/2004.
* The IRS ruled that the "Fair Market Value (FMV)" should be $42.
--> Deemed "Discount Options"
--> Considered "Deferred Compensation"
--> Subject to 409A taxation:
* 40% (20% Fed + 20% CA)
* Interest penalty
* One exercised the options @ $50
* W-2 income inclusion:
10,000 x (50 - 40) = $100,000
* Fed ordinary tax (35%)
100,000 x 35% = $35,000
* CA ordinary tax (9.3%)
100,000 x 9.3% = $9,300
* 409A tax (Fed/CA, 40%)
100,000 x 40% = $40,000
* 409A interest penalty (9%)
100,000 x 9% = 9,000
* Total tax:
35,000 + 9,300 + 40,000 + 9,000 = $93.300
* Tax rate
93,300/100,000 = 93.3%
作者：hwarrensen 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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