FAQs: Phantom Stock

1. What types of “terms” should I include in Schedule C, Part II?

Filers normally report terms of expected payouts, such as the following: the type of payout (e.g., cash or stock); the timing for calculating the payout (e.g., “calculated as the date of my resignation”); how the payments will be made (e.g. “lump sum”); and when the payments will be made (e.g., “within 90 days of my resignation” or “prior to assuming the duties of the government position”). If applicable, report other pertinent details (e.g., an anticipated grant of phantom stock or an acceleration of the vesting date for any unvested interests that will be paid before entering government service). 


This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.

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