Publications
Publications
- November 2001 (Revised February 2002)
- HBS Case Collection
Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto
Abstract
Outlines the tax and accounting treatment of restricted stock awards, nonqualified stock options, and incentive stock options, including the effect of making a Section 83(b) election for unvested stock.
Keywords
Citation
Bagley, Constance E. "Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto." Harvard Business School Background Note 802-125, November 2001. (Revised February 2002.)