US Estate Tax Rules

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US Estate Tax Rules Powered By Docstoc
					Stock Administrator’s Role
Upon Death of an Optionee/
Employee Shareholder


           Patricia Boepple, Accenture




March 19, 2002           GEO
Stock Administration Process
   Company Policy / Culture
   Plan Documents / Agreements
       State of Incorporation
       Governed by what laws
   Advice Documented
   Communication with Estate
   Documents Required
       Indemnification Agreement
   Taxation
        Release Process
   Company Controlled Shares - Stock Options
       Documentation Approval
       Acceleration
            Automatic or Committee Approved
            Charge to earnings
       Expiration
            Laws may vary by country
            Communication
    Release Process

   Broker Controlled Shares – ESPP Shares
       Know your Broker(s)

       Assist with Process

       Taxation
    Release Process
   Transfer Agent Controlled Shares –
    Restricted Stock
       Contact
       Documentation Required
       Taxation
Stock Administration’s Role
   Be Prepared – Know the:
       Process
       Contacts
   Keep Management Informed
       What Questions to Ask


   No “Easy” or “Right” Answers

				
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