News from Stock Connections


 TO at Google

Last Tuesday, March 20, I attended

the National Association of Women

Business Owners of Silicon Valley (NAWBO-SV) event.  And, what a fabulous event it was!  Here, I am in front of the world famous Google sign that is just outside of their Googleplex headquarters in Mountain View.  We were educated by one of the experts at Google on how to use the many Google products and services to help us grow business.  The networking was absolutely outstanding.  I made some very valuable connections. 

NAWBO-Silicon Valley is the premier association connecting and supporting women business owners.  As the Program Director for the chapter, I would like to invite you to check out the upcoming events.  You can visit their website at www.nawbo-sv.org




What's in the food you eat every day?

Real FoodRecently, I received the monthly newsletter from NAWBO-Silicon Valley.  The Health and Wellness Director, Dr. Sooji Rugh, MD (Greenlite Medicine) had an article about how safe our food really is when we buy it at the grocery store.  Dr. Rugh wrote, "Robyn O'Brien's message is the startling revelation about the corruption of that very food supply.  Her story is also about finding your courage and believing in your ability to overcome challenges and to affect remarkable change.  An eye opener and an inspirational video!"  

Robyn O'Brien's video link: http://www.wimp.com/realfood/

Being a business owner and working with clients with their shareholder equity, I believe it is very important to do everything we can to preserve health and wellbeing.   


  Employee Tax

Taxation of Employee Stock Option Programs 


It's that time of year when everyone is either gathering documents for their tax accountants or struggling with the do-it-self methods of filing their US federal and state taxes.  For those individuals who benefited from some type of equity from their employer, there are additional challenges. Employees may receive compensation as a result of exercising stock options (either Incentive Stock Options, ISOs or Non Qualified Stock Options, NQs), receiving Restricted Stock shares or purchasing company stock through the Employee Stock Purchase Plan (ESPP).  In each case, the W-2 income reporting and tax withholding is different.

ISO Disqualifying Dispositions - If the shares acquired upon exercise of an ISO (incentive stock option) are sold (or otherwise disposed of) within one year of the date of exercise or two years of the grant date, the transaction is considered a Disqualifying Disposition.  This amount has also been included in the total income box on your W-2, but the company has not withheld any taxes on this income; you are responsible for paying any taxes due.  

Non-Qualified transactions - The exercise of a Non-Qualified Stock Option is a taxable event whether the shares are held or sold.  Ordinary income equal to the spread between the aggregate exercise price and the fair market value of the shares on exercise date is reportable and has been included in the total income box on your W-2.

ESPP transactions have even different W-2 reporting rules, but the company has not withheld any taxes on this income; you are responsible for paying any taxes due.

I cannot give tax advice but can help you sort through all the Forms and questions you may have in regard to Employee Equity programs.  Please contact me today for more information. 






Theresa Oatman CEP

Direct:  (408) 410-4346



Program Director of NAWBO-Silicon Valley