ARTICLE · 11 JANUARY 2012

Year-End Tax Guide For 2011 - Part 2

Grant Thornton LLP

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Whether you’re an executive at a private or public company — or an employee-owner of an enterprise — you’ve likely come face to face with some complex executive compensation decisions.

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Executive compensation

Whether you're an executive at a private or public company — or an employee-owner of an enterprise — you've likely come face to face with some complex executive compensation decisions. You've got to think beyond salary, fringe benefits and bonuses. You need to make sure you've got a grip on the tax consequences of more complex pay plans, such as stock options, deferred compensation plans and restricted stock.

Benefiting from incentive stock options

Stock options remain one of the most popular types of incentive compensation, and incentive stock options (ISOs) deserve special attention in your tax planning. If your options qualify as ISOs, you can take advantage of favorable tax treatment.

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