Article

Stock Option

August 22, 2026 · Aditya Gupta

Investing

A stock option grants the right (but not obligation) to buy company stock at a predetermined price (strike price) for a defined period. Two main types: Incentive Stock Options (ISOs) have favorable tax treatment if held long enough (1 year from exercise, 2 years from grant) — capital gains rates rather than ordinary income. Non-Qualified Stock Options (NSOs) are taxed at exercise as ordinary income on the bargain element (FMV minus strike), regardless of holding period. ISOs can trigger Alternative Minimum Tax (AMT). Exercise timing strategies (early exercise, exercise-and-hold, cashless exercise) materially affect after-tax outcomes.

Investing

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