Replies to post #333218 on 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

[rosemountbomber]

Lizzy, Flubber, it may depend on how these things are set up, but I do the taxes for my son who works for Intel. He gets those grants and when they vest (not sure of the right word, but when he gets stock) a portion is automatically sold to pay for taxes. As a matter of fact the IRS rules for his particular situation is the amount added to ordinary income.

They have another program for him where he can buy stock twice a year at a 15% discount and any of those that are later sold do get calculated as a capital gain/loss. But the grant

[DAR53]

When I was receiving options or RSU's that matured they would issue me only the % amount over the taxable amount and the remaining were shown as sold. I never received the full amount.