When documenting stock options that were exercised, which should be used as the DATE ACQUIRED?
- The date that the options were granted/accepted.
- The date that the options were vested
- The date that the options were exercise
I could make a case for any/all of these dates.
Tx
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This depends on several factors. Were these incentive stock options (ISOs)? If so, exercise price. I don't see how one could use anything but the exercise date for this, for most qualified options, but perhaps wilier posters have other strategies. See:
Hank Murphy speaking only for myself
It depends :). What kind of options are these (ISO or NQO) and what is the calculation you are trying to make? Presumably it's not on Schedule D, since employee stock options virtually never going to show up on Sched D because they can't be sold.
-- Rich Carreiro snipped-for-privacy@animato.arlington.ma.us
Generally, the "date acquired" for stock acquired through exercise of an option is the date the option was exercised. The "date acquired" for the option is, obviously, the date of grant, unless unvested at that time and not subject to a Sec. 83(b) election (most options aren't), in which case the date of vesting would be the "date acquired" for the option.
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