Non-qualified Stock Options (NSOs)

DLC Home|Webinars|Continuing Education|HR Resources|College Instructors|Training History|Order History

1701

Term: Non-qualified Stock Options (NSOs)

Definition:A stock-option that is part of a compensation package that does not meet the IRS guidelines for a qualified stock option. The employee is taxed at the beginning if the value of the stock is known, or at the end when the employee exercises the option if the value of the option in unknown. These options are typically offered to executives.

To find keyword content within a course, select the course link below.

CoursePage Number
42 - Accumulated Earnings and Deferred Compensation 19
22 - Black-Scholes Valuations 4
20 - The Basics of Equity Compensation 4
20 - The Basics of Equity Compensation 12
FAQs Policies
World at Work
CPE Sponsors - Registry
CPE Sponsors - QAS
CAC
CCC

The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®