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Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

International Organization for Standardization

A non-governmental organization that sets standard codes for countries and currencies. ISO sets the ISO 3166 codes for countries and provinces, which are used in international banking transactions and shipping. Likewise, it sets the ISO 4217 codes for individual currencies. ISO has its headquarters in Geneva, Switzerland, and, because its standards are usually adopted into the law of member states, it is more powerful than most other NGOs.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

Incentive stock option (ISO).

Corporate executives may be granted incentive stock options (ISOs), also called qualifying stock options. These options aren't taxed when they're granted or exercised, but only when the underlying shares are sold.

If, after exercising the options, participating executives keep the shares for the required period, any earnings from selling the shares are taxed at the owner's long-term capital gains rate.

However, stock option transactions may make sellers vulnerable to the alternative minimum tax (AMT).

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Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
For these reasons as well as time-value-of-money considerations, many people attempt to spread the exercise of ISOs in such a manner as to avoid triggering an AMT liability.
The Section 16(b) periods expired on February 27 and May 18 of year 2, respectively, before A first exercised his ISOs and the shares were transferred to him.
83(b) election cannot be made for regular tax purposes on the exercise of an ISO. The letter points to the statutory language of Sec.
Due to current market conditions, many taxpayers have significant holding losses for alternative minimum tax (AMT) purposes on stock acquired from exercising an incentive stock option (ISO).
In addition, the ISO stock will have a higher basis for AMT purposes, so an adjustment is available on Form 6251, Alternative Minimum Tax--Individuals.
NQOs are almost always superior to ISOs for a variety of reasons.
1.83-6(a)(2) did not apply to disqualifying dispositions of ISOs. However, the Service may be reconsidering this decision.
422(a)(2) permits ISOs to be exercised for up to 90 days following termination of employment, employers may impose more restrictive terms.
Before a client exercises ISOs, numerous approaches should be contemplated:
Employee stock options come in two flavors: incentive stock options (ISOs), which are discussed here, and nonqualified stock options (NQSOs), which are not.
Included in the latest releases are Notice 2001-14, addressing the employment taxation of Incentive Stock Options (ISOs) and Employee Stock Purchase Plan (ESPP) options; Announcement 2001-7, postponing the earlier announcement requiring the segregated reporting of non-qualified stock option income on Forms W-2; and final regulations pertaining to qualified transportation fringe benefits.