Amarin Corp Plc (AMRN)

[HDGabor]

n-

Oh my God … of course: RSUs have a FAIR MARKET VALUE (FMV, as any stock/shares, inc. stock/shares not readily tradable on an established securities market) for taxation purposes

it is calculated on the average of the market open and close prices on the day of vesting

It is one method only … see: § 1.409A-1(b)(5)(iv).

However, FMV isn't a strike price. e.g.:

Stock Option (should be vested AND exercised):
- strike price (Exercise Price): $1.40
- FMV: $17.50

RSU (should be vested only):
- "strike price" (Exercise Price): $0.0
- FMV: $17.50

Tax base: + $17.50 - $1.40 + $17.50 - $0.00 = $33.60