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Taxation of Stock Options and Restricted Stock: The Basics and Beyond (PDF)
Grant Thornton LLP 
Feb. 2, 2007
Excerpt: [I]t is important that executives fully understand the income tax treatment of options and restricted stock in order to maximize the after-tax value. This article presents the basic tax rules that apply to stock options and restricted stock, but also goes beyond the basics to discuss certain more complex issues and planning considerations.
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