Nonqualified Stock Option

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Nonqualified Stock Option

Any employee stock option that does not meet with IRS requirements for preferential tax treatment.
References in periodicals archive ?
This paper argues that hybrid currencies should be treated as property for taxation purposes, but the tax regime should be one of either casino chips or NSOs.
1) Funds are awarded to NSOs at Federal level by the Australian Sports Commission for specific purposes, subject to compliance with principles of good governance and the implementation of specified policies.
Based on a cursory view of the bylaws of NSOs, over two-thirds of them will have to make at least some governance changes in one or all of these areas.
83(b) election for ISOs is not the same as for NSOs as clarified by the IRS in final regulations.
In particular, incentive stock options (ISOs), often used to compensate executives, avoid the tax consequences of NSOs.
Alternatively, if the corporation issues a nonqualified stock option (NSO), the corporation issuing the NSO can deduct its value as compensation attributable to its exercise when the option's value is included in the employee's gross income either at the time of grant (if the NSO has a readily ascertainable fair market value) or at the time of exercise.
The new system will provide our NSOs and Transition Service Officers the very best resources, with more flexibility and integration, to make our claims work increasingly digital.
NSOs direct your program opportunity to their on-site sales manager partner at each hotel, emphasizing the importance of your meeting, and ensuring a quick and meaningful response.
The strongest case for a right to sport is provided by decisions emerging from the system of regulation established by the Olympic Movement, operationalised through IFs, NOCs, NSOs and affiliated clubs and athletes and mediated through CAS.
While neither governments nor NSOs may be direct signatories to the Code, they indirectly adopt and are bound by the Code, or a national variation of the Code, through agreements with the signatories.
Two key insights are, first, that non-state sovereign entrepreneurs (NSEs) already have formed non-territorial sovereign organizations (NSOs) - sometimes in embryonic or hybrid form that share authority with state sovereigns - and, second, that NSOs are neither just non-governmental organizations (NGOs) nor sovereign states.
NSOs are often referred to as "compensatory" options because their use gives rise to compensation expenses on a company's tax returns.