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Options backdating is the practice of altering the date a stock option was granted, to a usually earlier (but sometimes later) date at which the underlying stock
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2013 Options Expiration Calendar 1 Equity LEAPS expire in January. Index LEAPS expire in December, January and June. Note: While these dates are accurate as of 10/5
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An employee stock option (ESO) is commonly viewed as a complex call option on the common stock of a company, granted by the company to an employee as part of the
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The Supreme Tax Court has held that the benefit from stock options sold is realised on the date of disposal and is to be based on their value at that point in time.
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