Stock comp checklist before 31 December

Work top to bottom; each step feeds the next.

Gather

Current option and RSU ledger, 409A or share price, YTD pay stub, last year's return.

Calculate

Projected marginal rate, AMT crossover headroom, withholding shortfall, unrealised gains and losses by lot.

Execute

ISO exercise up to crossover, loss harvesting, charitable transfers of long-held appreciated shares, extra withholding via a December paycheque.

Record

Save exercise confirmations, 83(b) receipts and lot-level basis before the year closes.

This article is educational and not tax, legal, or financial advice. Talk to a CPA or tax advisor about your specific situation.

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