{
  "generated": "2026-07-28",
  "calculators": {
    "83b-election": {
      "title": "83(b) Election Calculator (2026) — Should You File It?",
      "path": "/83b-election-calculator/",
      "taxYears": [
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      "lastVerified": "2026-07-27",
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        "total": 6,
        "passed": 6
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      "fuzzDraws": 2000,
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        "every output is finite, except the recommendation flag",
        "the saving is the difference between the two totals",
        "the recommendation agrees with the saving",
        "neither path produces a negative tax bill",
        "tax due at election is never negative",
        "electing on a spread of zero costs nothing up front",
        "electing on a spread of zero recognises no ordinary income",
        "ordinary income is never negative on either path",
        "the amount at risk is the tax paid at election",
        "the sale never happens before vesting completes",
        "a rising share price defers more income to the unelected path",
        "the tax owed without electing rises with the growth rate",
        "ordinary income without electing rises with the growth rate"
      ],
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      "words": 1841
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    "amt-credit-recovery": {
      "title": "AMT Credit Calculator (2026) — When Do You Get It Back?",
      "path": "/amt-credit-calculator/",
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      "cases": {
        "total": 7,
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        "every output is finite, apart from the flags and the recovery year",
        "the credit account balances over the whole projection",
        "nothing recovered is ever negative",
        "the remaining credit is never negative",
        "you cannot recover more than the credit plus what you newly owe",
        "a year cannot recover more than that year has capacity for",
        "discounting never makes the recovery worth more than its face value",
        "being in AMT means there is no capacity to claim credit",
        "regular tax and tentative minimum tax cannot both lead",
        "the recovery year, when reported, falls inside the projection",
        "the AMT basis adjustment is the bargain element reversing",
        "no sale figures are reported when the shares are already gone",
        "a longer projection never recovers less",
        "a larger credit never recovers less",
        "a larger credit never leaves less outstanding"
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      "words": 2069
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    "espp-disposition": {
      "title": "ESPP Tax Calculator (2026) — Qualifying vs Disqualifying Disposition",
      "path": "/espp-tax-calculator/",
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        2026
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      "lastVerified": "2026-07-27",
      "cases": {
        "total": 7,
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      "fuzzDraws": 2000,
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        "the purchase price never exceeds the purchase-date market price",
        "ordinary income is never negative",
        "the discount per share is never negative",
        "a qualifying disposition always produces a long-term gain",
        "a disposition is qualifying exactly when no more waiting is needed",
        "in a disqualifying disposition the ordinary income is the full spread at purchase",
        "ordinary income never exceeds the proceeds in a qualifying disposition",
        "cost basis is at least the price paid",
        "net proceeds never exceed gross proceeds unless the sale creates a deductible loss",
        "a loss carryforward is never negative",
        "tax owed on the sale rises with the sale price",
        "ordinary income rises with the purchase-date price in a disqualifying sale"
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      "words": 1952
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    "exercise-financing": {
      "title": "Stock Option Exercise Financing Calculator (2026) — Cash, Loan or Wait",
      "path": "/exercise-financing-calculator/",
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      "lastVerified": "2026-07-27",
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      "fuzzDraws": 2000,
      "invariants": [
        "every output is finite, apart from the flags and the two break-even prices",
        "the cost of financing is the lender’s take less the outlay it saved you",
        "a non-recourse lender never takes more than the shares are worth",
        "financing never leaves you worse off than cash at the same exit",
        "the flags agree with the figures they summarise",
        "nothing about the exercise cost is negative",
        "the cash needed is the strike plus the tax",
        "only an incentive stock option produces a minimum tax credit",
        "credit recovered at exit never exceeds credit created at exercise",
        "an advance that covers the tax leaves nothing at risk",
        "the amount advanced is at least the exercise cost",
        "no spread on an option that is under water today",
        "a higher exit price never leaves the cash payer worse off",
        "a higher exit price never leaves the waiter worse off",
        "a larger lender participation never costs you less"
      ],
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      },
      "words": 1981
    },
    "iso-amt": {
      "title": "ISO AMT Calculator (2026) — What Exercising Will Actually Cost",
      "path": "/iso-amt-calculator/",
      "taxYears": [
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        2026
      ],
      "lastVerified": "2026-07-26",
      "cases": {
        "total": 8,
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      },
      "fuzzDraws": 2000,
      "invariants": [
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        "AMT is never negative",
        "AMT caused by the exercise is never negative",
        "AMT caused by the exercise never exceeds total AMT",
        "cash needed is at least the exercise cost",
        "no bargain element on an at- or under-water option",
        "an under-water option has no AMT-free share limit",
        "AMT base never exceeds AMTI",
        "exercising exactly amtFreeShares adds no AMT above the no-exercise baseline",
        "exercising one share more than amtFreeShares does add AMT",
        "AMT owed is monotone non-decreasing in shares",
        "AMT owed is monotone non-decreasing in FMV"
      ],
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      "words": 1685
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    "nso-exercise-cost": {
      "title": "NSO Exercise Calculator (2026) — The Cash You Need On The Day",
      "path": "/nso-exercise-calculator/",
      "taxYears": [
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      "lastVerified": "2026-07-27",
      "cases": {
        "total": 6,
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      "fuzzDraws": 2000,
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        "every output is finite, except the coverage flag",
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        "cash needed is at least the exercise cost",
        "withholding is never negative",
        "FICA on the spread never exceeds the combined statutory rates",
        "below the supplemental threshold the flat rate applies exactly",
        "federal tax on the spread never exceeds the spread",
        "shares to sell is a non-negative whole number",
        "shares kept is zero whenever selling cannot cover the cost",
        "shares kept plus shares sold equals the exercise when coverable",
        "cash needed rises with the number of shares",
        "the spread rises with the current valuation"
      ],
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      "words": 1850
    },
    "offer-comparison": {
      "title": "Job Offer Comparison Calculator (2026) — Salary vs Equity, After Tax",
      "path": "/offer-comparison-calculator/",
      "taxYears": [
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      "lastVerified": "2026-07-27",
      "cases": {
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      "fuzzDraws": 2000,
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        "the verdict agrees with the advantage",
        "equity is never taxed at more than it is worth",
        "expected equity never exceeds equity that pays in full",
        "an offer with no equity has none to value",
        "an option grant struck at or above today’s price is worth nothing today",
        "zero probability means the equity contributes nothing",
        "the break-even flag agrees with the break-even figure",
        "a bigger salary never makes an offer worse",
        "a more likely payoff never makes an offer worse",
        "more shares never make an offer worse"
      ],
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      "words": 1944
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    "qsbs-exclusion": {
      "title": "QSBS Calculator (2026) — Section 1202 Eligibility & Exclusion",
      "path": "/qsbs-calculator/",
      "taxYears": [
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      "lastVerified": "2026-07-27",
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      "fuzzDraws": 2000,
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        "eligible gain never exceeds the cap",
        "eligible gain never exceeds the gain itself",
        "excluded gain never exceeds eligible gain",
        "nothing is excluded unless the stock qualifies",
        "the verdict is the conjunction of the six tests",
        "the holding-period test agrees with the exclusion percentage",
        "a full exclusion never costs more than not qualifying",
        "the ten-times cap is ten times the basis",
        "no next tier is offered when a structural test has failed",
        "the exclusion percentage never falls as the stock is held longer",
        "more gain is excluded the longer the stock is held",
        "a larger sale never lowers the tax"
      ],
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    "rsu-withholding-shortfall": {
      "title": "RSU Tax Withholding Calculator (2026) — How Much You Will Still Owe",
      "path": "/rsu-tax-withholding-calculator/",
      "taxYears": [
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      "lastVerified": "2026-07-26",
      "cases": {
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        "shares to sell is a non-negative whole number",
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    "tender-offer-proceeds": {
      "title": "Tender Offer Tax Calculator (2026) — What You Actually Keep",
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        "selling shares you already owned recognises no ordinary income",
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        "nothing is withheld unless the sale is a payroll event",
        "a disqualifying disposition never recognises more than the discount at exercise",
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        "a higher deal price never leaves you with less",
        "a higher deal price never lowers the tax"
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  },
  "articles": {
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      "title": "Double-Trigger RSUs at Private Companies — How They Work and What Happens at IPO",
      "path": "/guides/double-trigger-rsus/",
      "lastVerified": "2026-07-27",
      "words": 1772
    },
    "equity-comp-2026-changes": {
      "title": "What Changed for Equity Compensation in 2026 — AMT and QSBS After OBBBA",
      "path": "/guides/equity-compensation-2026-changes/",
      "lastVerified": "2026-07-27",
      "words": 1820
    },
    "equity-compensation-tax-forms": {
      "title": "Equity Compensation Tax Forms — 3921, 3922, 6251, 8801 and the 1099-B Trap",
      "path": "/guides/equity-compensation-tax-forms/",
      "lastVerified": "2026-07-27",
      "words": 1733
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    "how-equity-is-taxed": {
      "title": "How Equity Compensation Is Taxed — ISOs, NSOs, RSUs and ESPPs Compared",
      "path": "/guides/how-equity-compensation-is-taxed/",
      "lastVerified": "2026-07-27",
      "words": 1725
    },
    "leaving-with-stock-options": {
      "title": "What Happens to Your Stock Options When You Leave a Company",
      "path": "/guides/leaving-with-stock-options/",
      "lastVerified": "2026-07-27",
      "words": 1758
    },
    "when-to-exercise": {
      "title": "When to Exercise Stock Options — Early, at Vest, at Exit, or Never",
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      "lastVerified": "2026-07-27",
      "words": 1782
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  },
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}