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Passing Options Along

It makes sense to transfer nonqualified stock options if:

-- Your other assets and income will be sufficient for your needs

-- You are confident that the options will increase substantially in value

-- You will realize significant estate tax savings for your heirs by transferring the options during your lifetime

-- You have the money to pay the income tax due on the options when the beneficiary exercises them

-- You are prepared to relinquish the power to change the options' beneficiary

DATA: ROBERT SALWEN, EXECUTIVE COMPENSATION CORP.


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Updated June 15, 1997 by bwwebmaster
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