Option Holdings
Stock options carry a handful of statutory rules that each live in their own corner of the tax code — Rule 701, the 83(b) clock, Form 3921, the ISO $100k limit, the AMT preference on ISO exercise, and disposition timing. Option Holdings rolls them up into one row per grant, so you can see what each one might trigger at a glance.
Option Holdings is a per-grant compliance roll-up, listed under Compliance & tax in the left-column navigation. Because the statutory concepts below are C-corporation ideas, the page appears only for C-corps — an LLC grants profits interests, not ISOs or NSOs, so there’s nothing to track here.
Open Option Holdings
There’s one row per outstanding option grant, showing the holder, the grant, its type (ISO or NSO), grant date, quantity, and strike — followed by a status column for each statutory rule.
The columns
- Rule 701 — whether the company’s trailing-twelve-month compensatory grants sit within the Rule 701 exemption ceiling. This is a company-wide figure, shown against every grant.
- 83(b) — for early-exercisable grants, the state of the 83(b) election: not filed, filed, or past its 30-day window.
- Form 3921 — whether an ISO exercise this year has an outstanding Form 3921 to file with the IRS.
- ISO $100k — the §422(d) limit that caps ISO-eligible value at $100,000 first-vesting per year; the excess is treated as an NSO.
- AMT-ISO — the alternative-minimum-tax preference an ISO exercise can create (the spread between FMV and strike at exercise).
- Disposition — for exercised ISO shares, whether a sale would be a qualifying or disqualifying disposition under the §421/§422 holding-period rules.
What needs attention
Rows that cross a limit or have an outstanding filing are flagged so they surface first — an ISO exercise crossing the $100k line, a Form 3921 still to file, an unfiled 83(b). The heavy tax math is the same computation used on the 409A page, so the two surfaces always agree.