
RSU Grant Issues
- Do you need to review how RSUs work?
- Do you need to confirm the conditions of vesting?
- Does your plan allow you to defer distribution of shares and continue to hold units until a later date, post-vesting (e.g., at retirement)?
- Do you need to review what you will receive when your RSUs vest?
- Does your company accrue/pay dividend equivalents while you hold RSUs?
- Do you need to review how termination of your employment (voluntary or involuntary), disability, or death might affect your interests under your plan?

RSU Investment Issues
- Do shares of your company’s stock, along with any unvested RSUs, make up a significant percentage of your investment portfolio (e.g., more than 10%)?
- Does your company have a blackout period or trading window, or are there other limitations on your ability to sell shares?
- Do you need downside protection while holding your company’s shares?
- Are you considering selling company shares at a loss?

RSU Tax Issues
- Do you need to understand the tax consequences of the grant of your RSUs?
- Do you need to understand the tax consequences of the vesting of your RSUs?
- Do you want to reduce your income tax liability in the year that your RSUs vest?
- Do you need to plan for tax withholdings in the year of vesting?
- Does your company offer the IRC §83(i) election to defer the recognition of income for up to five years after your RSUs vest?
- Do you need help determining your cost basis in any shares acquired at vesting?
- Do you need help determining your holding period for shares acquired through your RSU plan?
- Do you need help understanding the tax consequences of the sale of shares acquired through your RSU plan?

RSU Planning Issues
- Do you need to assess your employer’s future equity value and long-term viability?
- Is there a risk that your company will be acquired in the near future?
- Do you have future financial goals that your RSUs/shares could help to achieve?
- Do you need to address your RSUs in your estate plan or in a pending divorce?
- Does your plan allow you to designate a beneficiary?
- Do you need to consider any state-specific issues?

ISO Grant Issues
- Do you need help understanding the options granted to you?
- Do you need help determining the tax implications at grant?
- Are you subject to a vesting schedule?
- Will you be subject to clawback provisions?
- Do you need to review how termination of your employment (voluntarily or involuntarily), disability, or death might affect your interests under your plan?

ISO Exercise Issues
- Do you need help determining the value of your interests?
- Do you need to assess your employer’s future equity value and long-term viability?
- Do you need to confirm the status of your ISOs?
- Do you need help determining the income tax implications of exercising vested options?
- Are you permitted to exercise early and purchase stock before vesting?
- Do you lack the funds necessary to do a cash exercise?
- Do you want the flexibility to avoid double taxation in the event you may choose to sell within one year of exercise?

ISO Share Ownership and Sale of Stock Issues
- Does your company require pre-clearance or have blackout or window periods that might affect your ability to trade your shares?
- Do you own unvested shares due to an early exercise?
- Do you need help understanding the tax consequences of the sale of shares acquired through your options?
- Do you need help tracking your regular tax basis, AMT basis, and your Minimum Tax Credit?

ISO Planning Issues
- Do you need to increase your withholdings (beyond any employer withholdings) or make estimated payments for taxes attributable to your options?
- Do you need to evaluate your company stock position?
- Do you need a plan to mitigate concentration risk?
- Is the benefit of waiting to make a qualifying disposition greater than the risk of a price decline while holding shares?
- Is there a risk that your company will be acquired within the next two years?
- Do you need help factoring in the risks of a stock price decline when considering whether to exercise and/or to make the IRC §83(b) election for AMT purposes?
- Do you need to address your options in your estate plan or in a pending divorce?
- Do you need to consider any state-specific issues?
- Do you have future financial goals that your options could help to achieve?

Non-Qualified Stock Option Grant Issues
- Do you need help understanding the options granted to you?
- Do you need help determining the tax implications at grant?
- Is the exercise price less than the FMV at the grant date?
- Are you subject to a vesting schedule?
- Will you be subject to clawback provisions?
- Do you need to review how termination of your employment (voluntarily or involuntarily), disability, or death might affect your interests under your plan?

Non-Qualified Stock Option Exercise Issues
- Do you need help determining the value of your interests?
- Do you need to assess your employer’s future equity value and long-term viability?
- Do you need help determining the income tax implications of exercising vested options?
- Are you permitted to exercise early and purchase stock before vesting?
- Do you lack the funds necessary to do a cash exercise?

Non-Qualified Stock Option Share Ownership and Sale of Stock Issue
- Do you own unvested shares due to an early exercise?
- Do you need help determining the basis of your shares?
- Do you need help understanding the tax consequences of the sale of shares acquired through your options?
- Does the company require preclearance or have blackout or window periods that might affect your ability to trade your shares?

Non-Qualified Stock Option Planning Issues
- Do you need to increase your withholdings (beyond any employer withholdings) or make estimated payments for taxes attributable to your options?
- Do you need to evaluate your company stock position?
- Do you need a plan to mitigate concentration risk?
- Do you need help factoring in the risks of a stock price decline when considering whether to exercise and/or to make the IRC §83(b) election?
- Do you need to address your options in your estate plan or in a pending divorce?
- Do you need to consider any state-specific issues?
- Do you have future financial goals that your options could help to achieve?