Amarin Corp Plc (AMRN)

[HDGabor]

l-

I believe once the stock option is awarded to the recipient they are taxed immediately.

Nope.

RSU: taxed on vest date* as 100% of the market price is the basis (since the "exercise" price is $0.00)

Option: taxed on exercise date** as the basis is the market price minus exercise price

* "exercised" / owned automatically on vesting date

** the option should be vested on or before the exercise date. Vested option should not be exercised immediately but before expiration (usually 10 yrs)

Best,
G