ordinary income shares
31Employee stock option — An employee stock option is a call option on the common stock of a company, issued as a form of non cash compensation. Restrictions on the option (such as vesting and limited transferability) attempt to align the holder s interest with those of… …
32Emergency Economic Stabilization Act of 2008 — This article is about one division of an enacted statute. For the entire statute, see Public Law 110 343. For the enacted rescue program, see Troubled Asset Relief Program. The Emergency Economic Stabilization Act of 2008 (Division A of Pub.L.… …
33stock option — an option giving the holder, usually an officer or employee, the right to buy stock of the issuing corporation at a specific price within a stated period. [1940 45] * * * Contractual agreement entitling the holder to buy or sell a share of stock… …
34NASDAQ futures — are investment instruments which allow an investor to hedge with or speculate on the future value of various components of the NASDAQ market index. Contents 1 In General 2 NASDAQ derived futures 3 Trading strategies …
35capital gains tax — n [C, U] (in Britain) a tax on the profits people make from selling investments (= things in which they have invested money), such as shares or property. * * * Tax levied on gains realized from the sale or exchange of capital assets. Though… …
36Stock Appreciation Right — Stock appreciation rights (SARs) is a method for companies to give their management or employees a bonus if the company performs well financially. Such a method is called a plan . Stock appreciation rights (SARs) and phantom stock are very… …
37Phantom Stock — is a method for companies to give their management or employees a bonus if the company performs well financially. Phantom stock provides a cash or stock bonus based on the value of a stated number of shares, to be paid out at the end of a… …
38incentive stock option — see option 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. incentive stock option …
39Net Unrealized Appreciation - NUA — The difference in value between the average cost basis of shares and the current market value of the shares held in a tax deferred account. The NUA is important if you are distributing highly appreciated company stock from your tax deferred… …
40Chepakovich valuation model — The Chepakovich valuation model uses the discounted cash flow valuation approach. It was first developed by Alexander Chepakovich in 2000 and perfected in subsequent years. The model was originally designed for valuation of “growth stocks”… …
