Tax Treatment of Employee Stock Options in Mergers and Acquisitions

Posted: 22 Feb 2001

Abstract

As a result of their popularity, employee stock options are often a significant consideration when deciding how to structure the sale or acquisition of a business. The tax consequences of an assumption, cancellation, or acceleration of the options differ dramatically depending on how the transaction is structured. In this article, Starkey discusses some of these tax consequences.

Suggested Citation

Starkey, J. Shane, Tax Treatment of Employee Stock Options in Mergers and Acquisitions. Available at SSRN: https://ssrn.com/abstract=261202

J. Shane Starkey (Contact Author)

Thompson Hine LLP ( email )

312 Walnut Street
14th Floor
Cincinnati, OH 45202-4089
United States
(513) 352-6737 (Phone)

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