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Warrants conditioned with employment

Warrants are often subject to vesting rules conditioned with continuous employment. They are not considered to be acquired until they are vested and the restrictions lapse.

Taxation of warrants conditioned with employment

The liability to tax the benefit occurs on the first day of the subscription period. This is when you acquire a security that is freely transferable. The benefit is the difference between the market value of the warrant and what you paid for the warrant.

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