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Quiz 5 - Basic Tax Implications - The NSO Exercise (Email 5)

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Question 1 of 4

Simple Homework: Imagine you exercise 1,000 NSOs with a $1 strike and $10 FMV. How much ordinary income would you recognize?

A

$1000 ($1 x 1,000 NSOs = $1000)

B

$10,000 ($10 x 1,000 NSOs = $10,000)

C

$9000 ( ($10 - $1 = $9) x 1,000 NSOs = $9,000)

D

None of the Above

Question 2 of 4

For Non-Qualified Stock Options (NSOs), when is the 'spread' typically taxed as ordinary income?

A

When the options are exercised.

B

When the options vest.

C

When the company has an IPO.

D

When the options are granted.

Question 3 of 4

After exercising your NSOs, what becomes your new 'cost basis' for the shares?

A

The FMV at the time of the grant.

B

The total value of the options in the grant.

C

The original strike price.

D

The Fair Market Value (FMV) at the time of exercise.

Question 4 of 4

If you hold your NSO shares for more than one year after exercising them, the profit from a future sale will be taxed as...

A

short-term capital gains.

B

not taxable.

C

long-term capital gains.

D

ordinary income.

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