EMI, CSOP and unapproved options, RSUs, the tax at grant, vest, exercise and sale, Business Asset Disposal Relief, section 431 elections, and what a term sheet’s preference stack does to common stock. Worked at the level of someone holding a grant now, with a calculator.
What this section covers
- EMI, CSOP and unapproved options, and the tax at each stage
- RSUs: vesting, withholding and currency exposure
- Business Asset Disposal Relief and the two-year rule
- Section 431 elections and when to make them
- Reading a term sheet: preference stacks and what they do to common stock
New articles are published under RSUs, Negotiation, Salary Survey.