Alternative Minimum Tax
Applies to taxpayers with high economic income by setting a limit on those benefits. It helps to ensure that those taxpayers pay at least a minimum amount of tax 

Blackout Period
In a financial context, a blackout period is a duration of time when a company's executives and/or employees who are privy to inside information are restricted from buying or selling any corporate securities.

Capital Gains Tax
A tax levied on profit from the sale of property or an investment.

Deferred Compensation
Is an addition to an employee's regular compensation that is set aside to be paid at a later date. In most cases, taxes on this income are deferred until it is paid out. There are many forms of deferred compensation, including retirement plans, pension plans, and stock-option plans.

Donor Advised Fund
Is a giving account established at a public charity. It allows donors to make a charitable contribution, receive an immediate tax deduction and then recommend grants from the fund over time.

Net Unrealized Appreciation (NUA)
Is the difference between the original cost basis and current market value of shares of employer stock.

Restricted Stock (RSU)
Are those acquired through some means other than restricted public offering. Shares in a company issued to employees as part of their pay. The stock is “restricted” because it is often accompanied by a vesting schedule before the employee has full ownership of the stock.

Rule 10b5-1
Rule 10b5-1 allows company insiders to make predetermined trades while following insider trading laws and avoiding insider trading accusations. The price, amount, and sales dates of the underlying security must be specified in advance and determined by a formula or metrics.

Stock Appreciation Rights (SARS)
A type of employee compensation linked to the company's stock price during a predetermined period. SARs are profitable for employees when the company's stock price rises, which makes them similar to employee stock options (ESOs). However, employees do not have to pay the exercise price with SARs.

Stock Option
Gives the employee the right to purchase a specified number of shares of the employer’s common stock at a stated price over a period of time.

Tax Deferred
Instances where a taxpayer can delay paying taxes to some future period. Investment earnings that accumulate tax-free until the investor takes constructive receipt of the gains. Any earnings your contributions produce while invested are also tax deferred.

Vesting
1) An ERISA guideline stipulating that an employee must be entitled to all his retirement benefits within a certain period of time, even if he no longer works for the employer.
2) The amount of time that an employee must work before retirement or before benefit plan contributions made by the employer become the employee’s property without penalty.