Employee stock options remain a potentially valuable asset for employees who receive them. For example, many Silicon Valley millionaires got rich (or semi-rich) from exercising stock options when they worked for start-up companies or fast-growing enterprises. We’ll explain what you need to know about the federal income and employment tax rules for employer-issued nonqualified stock options (NQSOs). Tax planning objectives  You’ll eventually sell shares you acquire by exercising an NQSO, hopefully for a healthy profit. When you do, your tax planning objectives will be to: 1. Have most or all of that profit taxed at lower long-term capital gain rates. 2. Postpone paying taxes for as long as possible. Tax results when acquiring and selling shares NQSOs aren’t subject to any tax-law restrictions, but they also confer no special tax advantages. That...