Equity Grant Book
Track vested RSU and exercised NSO shares, regular basis and sale cash against one household tax baseline.
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Fictional starting values. Both alternatives use fixed 2026 federal law through 2027. All lots belong to you; spouse wages affect joint returns only. Unsold shares are positions, never spendable cash.
Grant lots
1 of 20 lots. Keep at least one lot in the book.
New lots start with fictional editable values and no sales. Removing a lot asks before removing its associated sales; other lots keep their identities.
Entered sales
Enter explicit sales against a lot. Unlisted shares remain unsold. Same-date rows keep their entry order; money and allocated basis reconcile to cents.
1 of 100 sale rows.
Every entered share is already assigned to a sale. Reduce an existing sale or add another lot before adding a sale row.
Annual household assumptions
Wages exclude the grants in this book. These fields apply only to the selected year. Both sale alternatives use the same household assumptions and fixed 2026 law.
Entered plan summary
Funding need uses cumulative year-end cash starting at zero. It does not model withholding or the timing of bills within a year.
Compare sale timing
| Plan | Tax | Cash after tax | Annual funding need |
|---|---|---|---|
| Entered sales | $105,714.25 | $244,285.75 | $137,674.25 |
| Same-day sales | $87,674.25 | $162,325.75 | $0.00 |
Same-day sells every share at its entered vesting/exercise price. Both use identical household years and fixed law; retained shares have no assumed future sale value.
Cumulative cash after tax
Both ledgers use the same annual wages, deductions and horizon. All tax figures are incremental versus that household with no grant book. Reports include both alternatives.
Entered plan: events and regular basis
| Date | Lot | Event | Shares | Compensation | Exercise cost | Proceeds | Disposed basis | Gain | Shares left | Basis left |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026-09-28 | Fictional NSO lot | NSO exercise | 10,000 | $250,000.00 | $50,000.00 | $0.00 | $0.00 | $0.00 | 10,000 | $300,000.00 |
| 2027-09-29 | Fictional NSO lot | Long-term sale | 10,000 | $0.00 | $0.00 | $400,000.00 | $300,000.00 | $100,000.00 | 0 | $0.00 |
Entered plan: annual cash
| Year | Sale proceeds | Exercise cost | Total tax | Net cash | Cumulative cash |
|---|---|---|---|---|---|
| 2026 | $0.00 | $50,000.00 | $87,674.25 | -$137,674.25 | -$137,674.25 |
| 2027 | $400,000.00 | $0.00 | $18,040.00 | $381,960.00 | $244,285.75 |
Net cash equals proceeds less exercise costs and incremental tax. Cumulative cash starts at zero. A negative cumulative balance requires outside funding; annual rows do not model the timing of bills or withholding within a year.
Entered plan: annual tax components
| Year | Compensation | Short gain | Long gain | Regular tax | AMT | NIIT | Social Security | Medicare | Additional Medicare | Total tax | Regular loss carry | AMT loss carry |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | $250,000.00 | $0.00 | $0.00 | $81,700.25 | $0.00 | $0.00 | $279.00 | $3,625.00 | $2,070.00 | $87,674.25 | $0.00 | $0.00 |
| 2027 | $0.00 | $0.00 | $100,000.00 | $15,000.00 | $0.00 | $3,040.00 | $0.00 | $0.00 | $0.00 | $18,040.00 | $0.00 | $0.00 |
Entered plan: year-end positions
| Lot | Shares left | Regular basis |
|---|---|---|
| Fictional NSO lot | 0 | $0.00 |
Regular basis is a tax record, not market value or available cash. No future price or sale is assumed. Fully sold lots remain visible with zero shares and basis.
How it works›
One annual household calculation. RSU value at vesting/settlement and the positive NSO exercise spread become compensation. Strike plus compensation becomes regular basis. Gains and employee payroll are aggregated by year before applying the household tax calculation. Every lot belongs to the same employee.Reviewed equity method
Fixed law and holding periods. Uses the reviewed 2026 law, held constant. Long-term requires more than one calendar year after the vest/exercise date. February 29 uses February 28 as the next non-leap anniversary. Unsold shares are not cash; no future price is inferred.
Explicit limits. 1–20 vested RSU/exercised NSO lots, 100 sales and ten calendar years. Shares use six decimal places; money uses cents. Excludes ISOs/AMT credits, outside losses, state taxes, withholding, fees, wash sales and corporate actions. Simultaneous short- and long-term net losses require carryover allocation outside this locally reviewed scope and return an explicit error.