How employees can benefit from exercising stock options in a down market

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Investors need to look at their unique circumstances to determine the best time to take advantage of stock options, along with the tax implications

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There are four main strategies employees use when exercising stock options, which is the right to buy a certain amount of their company’s shares at a set price, says Sami Nathoo, senior financial planner with Patrimonia Gestion Wealth at Raymond James Ltd. in Montreal. The fourth case is the worst-case scenario in which they exercise the stock options but hold on to them for the long term and the share price falls instead of rises, he says.

If the investor is going to sell at a higher price, they may potentially have to pay higher taxes, but they may have a higher net income, which could potentially benefit them more, he adds.When an employee exercises their stock options, they’re taxable as employment income usually in the year in which they’re exercised, although they’re taxed at different times if their employer is a publicly traded or private company in Canada.

It depends on whether the options are in the money; if the funds are needed now; whether the shares will be held or sold; if a portfolio is diversified; if it’s believed the stock price will rise; if the options are about to expire; if the holder plans on staying with the company or leaving and their tax bracket, she explains.

“You would want to be confident that the company is moving in the right direction and you’re in it for the long term,” Ms. Khajadourian adds.Trevor Fennessy, senior planner, wealth management, CWB Wealth in Calgary, says employees need to work with their advisors to design a disciplined strategy around their stock options so they fit within their financial plans.

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