disqualifying disposition

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The sale, gift, or exchange of stock acquired through an employee stock purchase plan within two years of enrollment or one year of the purchase date. A disqualifying disposition results in ordinary income for tax purposes.

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Incentive Stock Option

A disqualifying disposition occurs when the shares are held less than two years after the beginning of the offering period.

Taking stock of ESPPs: despite being commonly offered by ... by Geisler, Gregory G. / Journal of Accountancy

422(c)(2) limits the compensation income the employee must include as a result of the disqualifying disposition, to the excess (if any) of the amount realized on the disposition over the stock's adjusted basis.

ISOs and AMT: improving the odds when gambling with the IRS by Takacs, Natalie Bell / The Tax Adviser

option, or a disqualifying disposition of such stock, will not be treated as employment tax wages.

2004 American Jobs Creation Act: selected highlights by Josephs, Stuart R. / California CPA

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