Incentive stock options; requirements for compliance | KPMG | GLOBAL

KPMG report: Incentive stock options; navigating the requirements for compliance

Incentive stock options; requirements for compliance

Startup companies, especially in the high tech industry, frequently grant incentive stock options to employees. In recent years, companies have made modifications to their incentive stock option plans due to intense competition for employees.


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Companies granting incentive stock options typically face two common changes—early exercises and extensions of exercise periods—and the tax ramifications of these changes.


Read a May 2016 report [PDF 152 KB] prepared by KPMG LLP: What’s News in Tax: Incentive Stock Options—Navigating the Requirements for Compliance 

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