了解股权薪酬
Employers do what they can to foster a sense of ownership in their employees. 毕竟, 如果你能从公司的成功中获益, 你更有可能为他们做得很好, 至少逻辑是这样的.
So, when you are hired for a job or promoted within your existing company, 你可能会得到某种所有权利益. You might even get to decide whether to take all of your pay in cash or to use some of your pay to purchase equity in the company.
At first glance, the answer might seem simple: Show me the money! However, there are situations in which an equity position may make more financial sense. Finding that line is key to getting the most compensation from your career.
那么，为了提出正确的问题，你需要知道些什么呢?
在某些情况下, employees have the choice to buy company stock in a tax-deferred retirement plan sponsored by their employer, 其中最常见的是401(k). In other instances, there may be other ways to buy into ownership.
为什么选择退休计划很重要? 好吧, the point of these retirement accounts is that you’re not paying tax on money today but rather at some point in the future when you take a distribution. If you are taking a distribution from the sale of stocks in your 401(k), you may have the choice of treating the appreciated securities as ordinary income or using the net unrealized appreciation (NUA) tax treatment.
It's critical to point out that the NUA choice only works when you buy stocks that are kept in your workplace retirement account. The NUA election isn’t available for other types of accounts.
使用NUA, when you take this type of in-kind distribution (payment in the form of securities rather than cash), 规则很复杂. So keep in mind that this article is providing a high-level overview and is not a replacement for real-life advice regarding assets held in your retirement account. You should consult a tax professional with an understanding of distribution rules before modifying or adjusting a distribution strategy.
There are several benefits to using an NUA with a distribution. 例如, 当证券出售时, 任何NUA都按长期资本利得税率征税, 哪一种税率可能低于普通所得税率. 因此，NUA方法可以帮助你管理你的税单.1
然而，也有局限性. The NUA decision must be weighed against the potential market risk of holding a single stock upon distribution.1
一旦你到了73岁, you must begin taking required minimum distributions (RMD s) from your 401(k) or any other defined contribution plans in most circumstances. Withdrawals from your 401(k) or any other defined contribution plans are taxed as ordinary income and, 如果在59岁半之前服用, 可能会被处以10%的联邦所得税罚款.
Each of these scenarios might feel complicated, or even confusing, but there’s good news. You have a financial professional in your corner who may be able to offer insights into your overall compensation strategy. Their assistance may be key in helping you make decisions about whether to add equity to your retirement assets.
1. Ameriprise.com, 2023.
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