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As of 2021, Social Security, at a rate of 6.2%, must be withheld on earnings up to $142,800 (up from $137,700 in 2020).

For additional...

Beginning with tax year 2020, compensation, including equity compensation, paid to nonemployees (i.e., outside directors, consultants, independent contractors) must be reported on new...

As of this year if shares acquired upon stock option exercise are held for at least 24 months from the date of grant the proceeds from the sale of such shares will be taxed at a flat-tax...