: "Writing calls to reduce risk of holding in -the- money ESOs is a highly efficient strategy to reduce risk. But it also reduces the alignment between the ESO holder and the issuer. So the companies insert provisions into the grant agreements that prohibit such hedging.
But does hedging reduce the alignment more than early exercises and diversifyi..."

: "New blog https://lnkd.in/eAwk4RX looks at the potential big development on capital gains and myStockOptions.com site resources on tax reform."

: "Click on https://lnkd.in/eWpmvqS from myStockOptions.com. Listen to interview with a tax expert on the key provisions in the Tax Cuts and Jobs Act that affect individual taxation and stock compensation from the withholding rate change to the elimination of the performance-based exception to 162(m)."

: "Below is the link to the full Supreme Court Decision on the Taxability of ESOs, and other forms of equity compensation:
https://www.supremecourt.gov/opinions/17pdf/17-530_6537.pdf
Upon initial reading, it seems to me that forms Equity Compensation when granted, when vested and when exercised are not taxed as income, until sold.
This interpretat..."

: "See blog from myStockOptions at: https://lnkd.in/dMyS6CB. Decision has broader implications than realized and shows what the Justices know about equity compensation."

: "See myStockOptions blog for details https://bit.ly/2Msm0Ac. Potential big shift in how capital gains are calculated, including holdings of company stock. Could make equity comp more attractive. Plus, efforts to make the tax reform provisions for individuals permanent."

: "See myStockOptions blog about it at https://bit.ly/2MO98FC."

: "Below is something that Alan Dye of Romeo and Dye apparently stated as to how companies may adjust their grant Agreements to deal with the SEC Staff opinion expressed in the Q and A #123.16.
"(6) Issuer Discretion To Disallow Stock Withholding, Surrender, Or Delivery May Call Into Question Availability Of Rule 16b-3(d)."
"The (SEC) staff has ta..."