ISOs vs. NQSOs: The $100,000 Limit, the AMT Bill at Exercise, and What Your Stock Options Really Cost You
ISOs skip regular tax at exercise but trigger AMT; NQSO spreads land on your W-2 as IRS wages. Plus the $100k rule that converts ISOs to NQSOs.
#compensation
Compensation
Employee compensation, payroll, executive pay, and related tax compliance
Real Estate Team Commission Splits, Explained: Who Gets What After the Brokerage Takes Its Cut
Real estate teams typically split post-brokerage commissions 50/50 — but referral fees, brokerage cuts, and overhead decide what the leader keeps.
RVUs Explained for Practice Owners: How Work Relative Value Units Set Physician Pay, Staffing, and Your Fee Schedule
A relative value unit prices each service your practice bills: physician work plus practice expense plus malpractice, times Medicare's $33.40 conversion factor.
Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
Daily Overtime and Double Time in California, Alaska, and Nevada: The 8-Hour, 12-Hour, and Seventh-Day Rules That Trip Up Employers
California pays 1.5x past 8 hours and double time past 12; Alaska adds daily overtime and Nevada ties it to wages, so the federal 40-hour rule is not enough.
Paying a Signing Bonus? The 22% Withholding Rule, the Clawback Agreement, and the Month-Three Quit
Signing bonuses are IRS supplemental wages: withhold 22%, apply FICA in full, and sign the clawback before you pay — same-year repayments unwind cleanly.
Figma Q2 2026 Earnings: $148M Stock Comp, $112M GAAP Loss
Figma Q2 2026 revenue rose 48% to $370.1M, but $147.6M of post-IPO stock comp turned a $42.6M non-GAAP profit into a $112.2M GAAP loss.
How Holiday Bonuses Are Taxed: The 22% Rule, Gross-Ups, and the Cash-Gift Trap
The IRS allows a flat 22% withholding on separately paid bonuses, but FICA adds 7.65% and cash gifts are always wages. Gross-up math and a year-end checklist.
Do You Owe Every Employee a Day of Rest? One-Day-in-Seven Laws in California, New York, and Illinois
California, New York, and Illinois each mandate a weekly day of rest — measured three different ways, with per-employee penalties for every week you miss.
Why Your Bonus Check Gets a Flat 22 Percent Withheld
The IRS lets employers withhold a flat 22% on bonuses up to $1M and 37% above it. That's withholding, not your tax rate; the gap settles when you file.
Rabbi Trust vs. Secular Trust: Who Really Gets Your Deferred Compensation If the Company Fails?
A rabbi trust defers tax but leaves the employee behind your creditors in bankruptcy; a secular trust is IRS-taxed at funding. Pick by who bears credit risk.
Florida's Minimum Wage Hits $15.00 on September 30: The Payroll Checklist Every Employer Needs Before October
Florida's minimum wage hits $15.00 ($11.98 tipped) on September 30, 2026. Update payroll rates, tip notices, and posters before the midweek changeover.