#employee stock purchases

[kirabug-tumbles]

NOTE: I AM NOT A LICENSED TRADER OR ADVISOR. GO TO A GROWN UP WITH THE RIGHT LICENSES FOR QUESTIONS ABOUT YOUR MONEY.

These are shares being bought and sold by employees. When you work for a company that is publicly traded you can only trade during certain times of the year (“trading windows” to make sure that your knowledge of the company doesn’t give you an advantage. For example at my last place of work I could only buy or sell shares of [workplace] during the three weeks *after* the quarterly earnings went out, so that I couldn’t influence the earnings numbers.

So because of a bunch of paperwork you fill out as an employee, the company knows what employees are trading and when. (They’re required to and this info is also shared with regulatory folks like the SEC.)

Now, some employees are considered high risk for their trading even above and beyond me, your friendly neighborhood web designer. Like the CFO or the Vice President of Product. Those people know market-moving levels of information about the company. And we don’t want them manipulating the share price either. So for example if the CFO wants to sell 10,000 shares to buy a yacht, they can’t intentionally sell those shares the day before the company announces a total failure of a product line because they’d get a higher price selling the day before the announcement as the day after, and that’s manipulating the price.

So for those individuals, the regulatory rules state that they have to announce to their compliance department that they intend to sell [x] shares (or buy, as the case may be) and then the compliance department replies back with what date their shares will trade — I think it’s 30 days after whenever compliance clears the trade.

The screen above says that “Tesla insiders are dumping shares” followed by Employee Stock Trades in the Last 3 Months.

Now I’d argue that this isn’t “Tesla insiders” trading unless it’s only the people with the special trading rules being reported on. The janitorial staff really don’t have any more “insider” information than you and me — and if they do, somebody is breaking a hell of a lot of compliance regulations.

But either way this shows that the employees sold 745,228 shares in the specified quarter and didn’t buy any.

To be fair, there are a lot of folks not buying stock for the simple reason that none of us know if some dingus CEO is going to try to replace us with AI right now and we’d rather have cash on hand.

But there’s usually at least a few employees who are willing to buy even when nobody else is because “buy low sell high” is solid investment guidance (that is really hard to actually do) so having NO employee purchases is a vote of no confidence by the employees who were allowed and able to purchase that quarter

So if the employees are selling but not buying, who’s buying those shares? The rest of the people on the stock market, which might include you if your 401k or IRA or HSA or other investment vehicle is invested in a mutual fund that includes TESLA.

If the stock’s in demand, the price is going up and the employees are likely making money on their shares. In the case of TESLA where the stock is the opposite of in demand, they’re just trying to not-lose any more money than necessary.

Oh and if your CEO *isnt* telling you that you need to keep buying the company stock? Run like hell because that’s part of their job, to convince *you* that your work will make you rich not just in your salary but by benefiting the company and thus the stock price.

Do not obey in advance.

[spsgz55]

SPSGZ

Website: https://www.spsgz.com/stock-plan-outsourcing/

Address: 350 W. Hubbard Street, Suite 210, Chicago, IL 60654

Phone: 88-375-3049

SPS/GZ is a firm whose stock plan administrators serve both public and private companies with their stock planning needs. The team of stock plan administrators at SPS/GZ are dedicated, knowledgeable, and able to help with a variety of needs. Your stock plan administrator will help you with comprehensive outsourcing, IRC 6039 reporting, database consulting, co-sourcing solutions, fill-in administration services, and valuation and financial reporting consulting. Contact SPS/GZ today to learn if a stock plan administrator is the right move for your business. #Financial Planning #employee stock purchase plan

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YouTube: https://www.youtube.com/watch?v=Cd_p_C0BRzo

[lutz-tax-services]

Understanding Foreign Tax Credit and Stock Compensation

Navigating the complexities of taxes can be daunting, especially when dealing with foreign tax credits and stock compensation. Both elements can significantly impact your tax liabilities, and understanding how they work is crucial for optimizing your tax strategy. This blog aims to demystify these topics and provide you with a clear understanding of their implications.

What is Foreign Tax Credit?

The Foreign Tax Credit (FTC) is a tax benefit offered by the U.S. government to reduce the double taxation burden on taxpayers who earn income outside the United States. When you earn income in a foreign country, you are often required to pay taxes to that country. Without the FTC, you would also have to pay U.S. taxes on the same income, leading to double taxation.

Key Points about Foreign Tax Credit:

Eligibility: You must have paid or accrued foreign taxes to a foreign country or U.S. possession.

Type of Taxes: The credit is generally allowed for income, war profits, and excess profits taxes paid or accrued during the tax year.

Limitations: The credit is limited to the amount of U.S. tax attributable to your foreign income. It cannot exceed the proportion of U.S. tax liability that the foreign income represents.

Carryover: If you can't claim the full credit in the current year, you can carry it back one year and forward up to ten years.

Stock Compensation and Its Tax Implications

Stock compensation is a popular method for companies to reward their employees, often in the form of stock options or restricted stock units (RSUs). While it can be a lucrative benefit, it also comes with significant tax implications.

Types of Stock Compensation:

Stock Options: Employees are given the right to purchase company stock at a predetermined price. There are two main types: Incentive Stock Options (ISOs) and Non-Qualified Stock Options (NSOs).

Restricted Stock Units (RSUs): These are company shares given to employees, but they are subject to vesting requirements.

Tax Implications of Stock Compensation:

Incentive Stock Options (ISOs): ISOs are typically not taxed at the time of exercise. Instead, they are taxed at the long-term capital gains rate when the stock is sold, provided certain conditions are met.

Non-Qualified Stock Options (NSOs): NSOs are taxed as ordinary income at the time of exercise, based on the difference between the exercise price and the fair market value of the stock.

Restricted Stock Units (RSUs): RSUs are taxed as ordinary income when they vest. The value of the stock at the time of vesting is included in your taxable income.

Combining Foreign Tax Credit with Stock Compensation

For expatriates or those earning stock compensation while working abroad, it's essential to understand how the FTC interacts with the taxation of stock compensation.

Taxation on Exercise and Vesting: If you exercise stock options or your RSUs vest while working in a foreign country, the income may be subject to foreign taxes. You can use the FTC to offset the U.S. taxes on this income.

Avoiding Double Taxation: By claiming the FTC, you can avoid double taxation on the income earned from stock compensation. This requires careful documentation of foreign taxes paid and coordination with the timing of the exercise or vesting of stock compensation.

Strategies for Optimizing Tax Benefits

Timing: Consider the timing of exercising stock options or the vesting of RSUs. Aligning these events with periods when you are in lower tax brackets can minimize tax liabilities.

Documentation: Keep meticulous records of all foreign taxes paid, as well as the fair market value of stock at the time of exercise or vesting. This documentation is crucial for claiming the FTC.

Professional Advice: Given the complexity of international tax laws and stock compensation, consulting with a tax professional who specializes in expatriate tax issues can provide valuable insights and ensure compliance.

Conclusion

Understanding the Foreign Tax Credit and the tax implications of stock compensation is essential for anyone earning income abroad or receiving stock-based compensation. By leveraging the FTC and carefully planning the timing of stock option exercises and RSU vesting, you can optimize your tax strategy and minimize your overall tax burden. Always consider seeking professional advice to navigate these complex tax scenarios effectively.

For more detailed advice and personalized assistance, feel free to contact us at Lutz Tax Services. We're here to help you navigate your tax obligations with confidence.

[variantia]

BELLUM. hiiiii sorry I wasn't really around last night, I was beat

my third attempt for my license is tomorrow and I practiced today and I HOPE I pass but I am still full of anxious energy

so I'm probably gonna be cleaning and cooking and meal prepping today

I thiiiiink I'll make some noodles with chicken and peanut butter sauce ... and also some chicken with broccoli, cashews, Worcestershire sauce, and rice

maybe tuna pasta with peas ? not sure abt that one yet but all my noodles are protein pasta with more fiber to help lower the carbs

I'm not really a Cook so I'm just experimenting and trying to be a little healthier n portion control myself n stuff

anybody want some of this food cuz I'll throw it at u <3

[ifindtaxpro]

📈 ESPPs can boost your finances, but they come with tax implications. Learn how to navigate the tax complexities and make the most of your employee stock purchase plan. 💰 #ESPPs #TaxPlanning #FinanceTips

[accorppartners]

Empowering Your Workforce: Understanding the Benefits of ESOP in the USA

Introduction: Employee Stock Ownership Plans (ESOPs) have gained popularity in the USA as a powerful tool for fostering employee engagement and driving business success. In this blog, we will delve into the world of ESOPs and explore their various components, including ESOP programs, valuations, employee share ownership plans, financing options, and more. Let's uncover how ESOPs can create a win-win situation for both US businesses and their employees.

ESOP Program: Building Employee Ownership in the USA ESOP programs are designed to give employees in the USA a sense of ownership in the company. Through these programs, US employees become shareholders and have a stake in the company's success. This ownership mindset fosters a deeper commitment to the organization's goals and performance.

ESOP Valuation: Determining Fair Market Value in the USA ESOP valuation is a critical step in the process, especially for US companies. It involves determining the fair market value of the company's shares that will be allocated to US employees. Accurate valuation ensures that both the US company and employees receive a fair deal.

Employee Share Ownership Plan: Enhancing Employee Participation in the USA The Employee Share Ownership Plan is a central component of ESOPs in the USA. It outlines the structure of employee ownership, the process of share allocation, and eligibility criteria for US employees. A well-designed plan boosts employee participation and strengthens the sense of ownership.

ESOP Shares: The Benefits of Employee Ownership in the USA When employees in the USA have a stake in the company, their interests align with the company's success. ESOP shares give US employees a tangible incentive to contribute their best efforts, leading to increased productivity, loyalty, and commitment.

ESOP Financing: Enabling Smooth Transitions in the USA ESOP financing is crucial when companies in the USA decide to implement ESOPs or when existing ESOPs need refinancing. Understanding the available financing options helps US companies facilitate smooth transitions and ensures the financial viability of the ESOP.

ESOP Loan: Providing Employee Buy-In Opportunities in the USA ESOP loans allow US employees to participate in the ESOP by purchasing shares using funds provided by the company. These loans make it easier for US employees to become shareholders, enhancing their connection to the company's success.

Employee Stock Purchase Program: A Flexible Approach in the USA Employee Stock Purchase Programs (ESPPs) are additional investment opportunities for US employees to buy company shares. ESPPs can provide a more flexible approach to ownership and may be offered alongside ESOPs in the USA.

Conclusion: ESOPs have become a transformative force in shaping modern workplace cultures in the USA. By encouraging employee ownership, US companies can drive innovation, productivity, and loyalty among their workforce. If you're a US-based organization looking to build a more engaged and committed team, consider exploring the potential of ESOPs. Empower your US employees, boost your business, and watch your organization thrive with the power of ESOPs.

Accorp Partner is a trusted partner in ESOP solutions for US businesses, offering comprehensive services to help you implement and optimize your ESOP program. Contact us today to embark on a journey of employee empowerment and business growth.

[mssorceressupreme]

Working Late Pt. 2 | F.W

———

Pairing: Fred Weasley x reader

Summary: Your boss does not take lightly to people flirting with his favourite employee, and wants you to know you're his and his only.

Warnings: 18+ minors DNI, boss/employee, possessive!fred, teasing, jealousy, office sex, fingering, dom!fred, sub!reader, p in v, penetration, coming, overstimulation, praising ———

It was another energetic day at Weasleys' Wizard Wheezes, and you were in high spirits. The shop was packed, the air buzzing with chatter and laughter as customers marvelled at the shelves bursting with magical novelties.

You’d felt like dressing up today, slipping on a short but tasteful black dress that cinched at your waist and flowed just above your knees. It was modest but cute, perfectly suited for the carefree atmosphere of the shop.

Fred had already complimented you earlier in his usual teasing manner, a smirk tugging at his lips as he’d said, “Trying to steal all my customers with that dress, are you?” You’d rolled your eyes playfully punching him, but your heart had fluttered all the same.

Today was no different than any other day, however that changed when the afternoon took a turn, a familiar voice catching your attention.

“Is that… Y/N?”

You turned to find none other than Oliver Wood standing before you, looking as dashing as ever in a red fitted jacket and his signature confident grin.

“Oliver!” you exclaimed, genuinely pleased to see him. “It’s been ages!”

“It has,” he said, his eyes sweeping over you with unmistakable appreciation. “You’ve… changed. Hogwarts didn’t do you justice.”

A faint blush crept up your neck, and you laughed softly. “Well, I guess we all grow up, don’t we?”

As you chatted, his flirtation became more apparent. He leaned closer when he spoke, his compliments growing bolder. “I always knew you were lovely, but Merlin, you’ve really turned heads now.”

Out of the corner of your eye, you noticed Fred watching. He was helping another customer, but his gaze kept shifting back to your interaction with Oliver.

His playful demeanour had vanished, his expression unreadable. He didn’t interrupt, but his gaze lingered, sharp and brooding.

When Oliver finally left with his purchases, you turned to Fred, hoping for a witty remark or a teasing jab, but he was already busying himself with a display. He hadn’t said a word, not even a glance in your direction.

The rest of the day was tense. Fred barely acknowledged you, answering your questions with curt nods or single-word replies. It was as if he’d built an invisible wall between you, and it stung more than you cared to admit.

"Hey Freddie, a customer wanted to inquire about a stock refill. When are the next batch of Puking Pastilles arriving? They're currently all sold out and-" You approached him while the customer you were serving continued browsing, awaiting your answer.

"Next week." Fred said, a little too bluntly before walking away, avoiding your gaze as he did so.

You nodded slowly, approaching the customer with a forced smile though you were a bit hurt by Fred's bluntness, "The next batch will arrive next week, Monday I believe, best come early before they sell out again miss."

"Sounds perfect love, I'll be here first thing next week then!" She chimed before leaving with her two kids.

During a lull in the crowd, you approached George who was stationed behind the cash register. The interaction with Fred still lingered in the back of your mind. “Is Fred… okay?” you asked hesitantly.

George looked up from the register, his usual grin in place. "Fred? Seems fine to me, why'd ya ask?"

"He's just...it's like he's avoiding me. Have I done something wrong?" You tilt your head, looking at the ground trying to recall any mistakes you might have made.

“Nah you're doing alright. He’s probably just being a git, as usual. Don’t let it bother you eh?"

But it did bother you.

Fred’s cold shoulder gnawed at you, and the more he ignored you, the more determined you became to get a reaction.

An opportunity presented itself when you passed by him in one of the narrower aisles.

As you squeezed past, you brushed against him deliberately, letting your skirt graze his thigh and pressing just enough to make it unmistakable. Smirking, you swayed harder against one particular spot in his trousers.

Fred inhaled sharply, his hands reflexively gripping your waist for a brief moment before you stepped away.

You didn’t look back, but you felt the heat of his gaze as you continued to the other side of the shop, humming as you strolled away.

As you returned to the register to finish a sale later, you noticed a folded piece of parchment resting on the counter. Your name was scrawled on it in Fred’s familiar handwriting. You unfolded it, your heartbeat rapidly increasing upon reading the words:

“My office. Now. – F”

The knot in your stomach tightened as you made your way upstairs. Merlin, what did he want now?

You pushed open the door to find Fred sitting behind his desk, a glass of whisky in his hand. His eyes were dark, his usual humour replaced by something colder, more commanding, almost scary but not quite.

“Come here,” he said, his voice low and firm.

You stepped closer after shutting the door, your pulse racing. Standing in front of his desk now, you waited, unsure of what to expect.

“Sit on my lap,” he ordered, leaning back in his chair, his eyes never leaving you, following your every move.

You hesitated for a split second before obeying, perching lightly on his lap. His hands came to rest on your thighs, firm but not rough, as if he was testing the boundaries.

“Who said you could flirt with customers?” he asked, his tone laced with jealousy.

“I wasn’t flirting,” you said quickly, your voice soft. “I was just being polite. Accommodating him.”

Fred’s jaw tightened, and he let out a low hum of disapproval. “Accommodating? Is that what you call it?”

His fingers toyed with the hem of your skirt, brushing lightly against your skin. “You’ve got some nerve, you know,” he murmured. “Walking around in this dress, brushing past me like that…”

Your breath hitched, your cheeks burning. “I didn’t mean to—” A white lie.

He cut you off with a soft chuckle, though it lacked humour. “Didn’t mean to, hmm? Then what was that little stunt earlier? Testing me, were you?”

You didn’t know how to respond, his intensity leaving you flustered and unsure.

Slowly but sensually, Fred began caressing your inner thigh, stroking softly and inching his way up to your clit, but not quite touching it. Though only a simple gesture, you felt a rush to your core, finding yourself throbbing and wanting more of his touch.

"You shouldn't have started something you can't finish love." He cooed into your ear.

You bit your lip, "I can finish it.." confident in your head, but a whisper came out, you felt weak under his touch like this.

"Oh really?" Fred raised a brow, "and how do you plan on doing that?" He was amused by your counter, a smug smirk appearing on that devilishly handsome face of his.

You sat there silently, avoiding eye contact him, unsure of how to respond. To be honest, you were inexperienced, you hadn't been this close to a man, in well, forever.

He chuckled lowly, one hand creeping up your skirt again, his fingertips tracing the hem of your panties causing you to involuntarily move forward.

Your body tenses, you held your breath as he continued. His fingers find your clit, circling it through the fabric of your now soaking panties. You let out a whimper in response to his touch.

Fred then finds the sweet sensitive spot on your neck, attaching his lips and sucking. His free hand reaches up and massages your tits sensually while the other hand continues with your clit.

"Let me show you love, let me take care of you..." He nips at your neck a few times before continuing, "By the time I'm done, the whole store will know my name and that you're mine."

You let out a soft moan as Fred uses two fingers to slide your panties down, the cold air hitting the exposed skin under your skirt.

His pants were now wet, both from you, and his precum. You felt a bit embarrassed that you soaked his pants but he was alright with it, in fact, he loved it.

"I don't want to see anymore flirting in my store, especially not with you." Fred's voice was deep, hoarse and almost possessive.

He presses two fingers inside of you, stretching you before flexing his fingers. You whined in response to his long slender fingers, panting heavily as he begins to work them faster inside of you, stretching you more.

Fred works on your cunt and you feel yourself growing hotter, more desperate for him. You arch your back, one arm is wrapped around his nape and the other gripping the table for support.

You fidget slightly, occasionally twitching due to the pleasure, "Fred...I'm getting close..." You whine.

The tight feeling in your core continues to build up, begging for a release soon. You get louder and louder as Fred continues fingering you, slightly faster now. "Fred!" You moan, you're getting extremely close.

Your back arches again, toes curling, and your left fingers practically are digging into his desk.

"Fred...I'm gonna....I'm gonna cu-" Your orgasm burns, erupting in your cunt and your mind explodes with ecstasy, sending a wave of pleasure over you but Fred doesn't stop, he continues.

"Fred please-" You whine, feeling overstimulated, your breathless and feeling another orgasm coming up.

"Merlin, you're so perfect love." He praises, watching you at his mercy, breathless on his lap.

Hearing him praise you like that, made another orgasm come round the corner. He really knew how to push your buttons, in the all the right ways possible.

"I can't take it! I'm getting close again...Fred! Please-" You whimper, as he picks up the pace again.

"Go on, come for me love. I want to hear your pretty moans, love it when my name slips from that pretty mouth of yours." He praised again, and you let loose.

Your walls throbbed, pulsing incredible fast, another pleasurable wave rushed over your body. "Oh God! Fred!" You moaned, before your head fall against his shoulder weakly.

He planted a sweet kiss on your forehead, before carrying you bridal style, getting up from his seat and placing you on his desk.

You sat up straight, facing him, your knees on both sides of his hips and he stood between them.

"You did amazing love." Fred praises, his hands sliding on your thighs, parting them and keeping your legs open for what's to come. His shirt was half unbuttoned, pants soaking, and fluffy hair slightly tousled.

"Please Fred...I want you inside me." You plead, glancing up at him with doe eyes.

He groaned softly upon seeing you in front of him, half naked on the table, and he was about to fuck you. He wanted you so bad, he needed you.

"Alright darling." He hums, unbuttoning his belt, letting his cock spring free.

Your eyes grew wide, you'd always assume he was big, but Merlin, he was packing. You felt yourself grow excited upon seeing him, biting your lip unconsciously.

He wraps a hand around his cock, guiding it to your entrance before pressing into you. The tip of his swollen head easily slides against your wetness, sliding with ease into your eager body.

At the intrusion, you tighten, "Merlin, Fred!" You moan, whimpering as he slides out then presses his hips against yours as he slips his cock all the way inside you, deeper than before.

"Mhm you feel so good around me love, so tight for me." He hums, moving faster, leaning forward to give you a kiss. You kiss him passionately but sweetly, sliding your tongue against his bottom lip while he keeps the same pace thrusting into you.

Your arms rest on the table for support, you tilt your head back whimpering at the pleasure of your hips colliding and feeling Fred inside you.

He keeps his hands planted on your hips, "Fuck, you feel so good Y/N, you're perfect you know that." Fred moans.

"I'm yours Fred..." You wince, "all yours..."

"And I'm yours, no one is going to change that." Fred responds, leaning in for another kiss. "Shit- I'm getting close..." He thrusts harder and faster, his climax quickly building up.

"Gonna release on your stomach love, that all good?" He breathlessly asks, to which you nod as a reply, unable to speak as you feel yourself reaching your climax too.

You don't last any longer, your body tensing as an orgasm erupts through you. You try to speak but only a whine escapes, throwing your head back, you lay on the desk, bare, exposed and breathing heavily.

Fred's hips rock harshly a few more times before slipping out, releasing on your tummy, every last drop coming onto your tummy. "Merlin..." He groans, throwing his head back, his broad shoulders rising and falling.

He removes his hands from your waist, proceeding to help clean you up and adjusting your dress properly. Picking you up, he carries you bridal style and lays you on the long leather couch in his office.

"You can take the rest of the day off if you want love." He leans down, planting a soft kiss on your forehead.

"I don't mind working..." You remark, "get to flirt with more people..." Your tone was teasing, smirking to get a reaction out of him.

"Flirt with them and I'll take you right then and there in front of them." He retorted, playfully.

You stand up, walking towards Fred, who was getting changed into something...cleaner and more decent, "So territorial." you spoke, helping him with his tie.

Fred tilted your chin up, forcing you to meet his eyes. “Can't have them thinking they have a chance.”

“Please I might as well wear a shirt that says 'Taken by Fred Weasley'...” you joked.

"Not a bad idea..." He hummed, looking down at you while you finished off with his tie.

You rolled your eyes, biting back a smile, "You know I only have eyes for you Fred Weasley, no one comes close."

“That's my girl,” he said, his tone softer now but still edged with authority. He leaned in, his lips brushing yours in a kiss that was as possessive as it was tender, leaving you breathless. "My perfect girl."

When he finally pulled back, his eyes held a glint of satisfaction. “Now, get back to work,” he said, a teasing smirk returning to his lips. “There’s more where that came from.”

As you reached the door, you glanced back to find him watching you, his gaze warm now but still with a flicker of desire.

"I'll join you downstairs shortly." He winked, and you felt your cheeks heat again as you shut the door behind you, your heart raced as you returned to the shop floor, acting as though nothing had happened upstairs.

___

"Bloody hell, where were you two?!" George, finishing a sale, waved a customer goodbye before turning to you and Fred.

"We had some business to take care of." Fred answered for you guys, placing his hand on your lower back.

George scoffed, a knowing look flashed in his eyes, darting back and forth between you, "Yeah alright sure, business."

"Well I'm off on a date with Angelina, can you two handle the shop for the few hours?" George continued.

"What do you take me for? A slacker?" Fred replied, "Pft of course we can handle it, now go have fun." He ushered his twin away, and George, confused, grabbed his belongings and waved us goodbye, turning back occasionally to make sure the store didn't crash down under Fred's control.

"Round 2?" Fred whispered, a teasing undertone once George was out of sight.

You playfully hit him, chuckling, "We have a shop to run Weasley!"

He laughed softly, giving you a quick peck on the cheek before getting back to work.

[monster-effer]

Let Him Be Your Guide - Sylus x reader

Summary: Head canon involving what kind of partner Sylus would be with a headempty!reader. Content/Warnings: MDNI, reader is not MC, f!reader and Sylus are dating, fluff, smut, fingering (587 wc) A/N: I randomly started thinking about Sylus dating a reader that doesn’t want to think too much, a reader who always has to be “on” in their daily life and wants to be “off” in their downtime. The reader may have a stressful career, or they may struggle with anxiety, executive dysfunction, or depression, which mentally exhausts them. I hope y’all enjoy, let me know what you think <3

In my opinion, Sylus would be the perfect partner for a headempty!reader because he would make them feel secure and taken care of. No one would dare fuck with the fearsome Onychinus leader. And even if they try, he will swiftly make them regret it with his evol. So by extension, no one will fuck with you either.

If you want to go shopping, Sylus will take you on his motorcycle. He would make sure that you are dressed head to toe in riding gear that he ordered custom made. All you need to do is to hold onto his tapered waist and enjoy the warmth radiating from his body.

Sylus will choose which stores you visit on your shopping trip. He will cradle your hand in his own as he guides you to your destinations. He will handle interacting with the store employees, ask them any questions you may have, and give his opinion on the clothes, shoes, and accessories you show interest in. And of course, he will pay for anything you decide you want. When you are tired of being out in public, he will have your purchases whisked away to his home by Luke and Kieran and drive you back on his motorcycle.

Sylus’ care does not stop when you’re alone together. If you’re feeling needy, Sylus will cater to your every whim. He is always eager to pleasure you because it is yet another opportunity to provide for you and it turns him on.

One of Sylus’ favorite ways to make you see stars is by finger fucking you. And your sole responsibility is to lay back on his bed and let him have his way with you. He warms you up by stroking your mound through your underwear until you soak them. He loves to work you up before slipping your underwear to the side and sinking his fingers deep inside of you while using his thumb to rub hard circles on your clit.

Sylus never tires of feeling your juicy pussy quake around his long, slender fingers. He savors every gasp of pleasure that leaves your mouth. His eyes are glued to your form as he watches you try to jerk away from the overwhelming pressure building within your core.

Sylus also can’t help but whisper sweet praise into your ear as he brings you to your breaking point multiple times over. Nothing is more rewarding to him than leaving you boneless and in a daze.

Sylus never forgets aftercare. He peppers your flushed face with kisses before walking to his bathroom to run you a warm bath. The cupboard in his bathroom is always stocked with your favorite bubble bath scents and pounds of Epsom salt to release any tension left in your muscles.

While you are soaking in the tub Sylus has his personal chef prepare a meal you will enjoy together. No input is needed from you because Sylus is knowledgeable on what type of meals you enjoy the most. The attention he pays to your preferences, wants and needs leave you feeling loved and cherished. You never have to be “on” or lift a finger when you’re with him. You can let yourself be the attendee and not the planner, and for that, you are eternally grateful.

In my opinion, Sylus would be the perfect partner for a reader who wants someone else to take the reins, for a reader that struggles with anxiety, executive dysfunction, or depression.

Perhaps…he would be perfect for someone like you?

[phoebejaysims]

Boutique Mod - DOWNLOAD

Inspired by the sims 2 shopping for clothes system, I present a sims 3 take on buying clothes, accessories and running a thriving boutique! Set up shifts, keep the racks stocked, and you might find yourself in profit!

Required:

Ambitions

NRAAS Master Controller + Integration Module

Optional:

ITF if you want to use the clothes mannequin and some visual effects.

Late Night if you want the animations for the security guard.

Seasons for extra interactions on the mannequin.

Savvy Seller Set for some visual and audio effects.

Full Documentation is included in the download. I spent a while writing it out, so please read thoroughly!

How Stores Work:

Set up a shift

Hire Employees (bosses count as employees so stores are fully functional with only one sim!)

Link at least one rack to the register

Open for business!

Employees:

Store employees can be given three types of roles: register attendant, sales attendant and security guard.

Employees will do their jobs automatically but you can always manually tell them to do things too like: restocking, dressing up mannequins, helping customers, among other things.

Customers:

Inactive and active sims can browse through the racks and have the ability to purchase items. They'll interact differently depending on if they are shopping at a clothes rack, accessory rack, or at a mannequin.

Inactives won't purchase outfits from mannequins unless you direct them to (or you enable auto-purchasing in the XML). However, they may "fake" buy clothes.

Once finished shopping, customers hold their bags and wait to be rung up! Take too long and they may abandon their purchase.

Shopping:

Adjust prices and restrict customers by age and gender to customise your store!

Clothes Racks:

Buy Clothes for your own sim, sims in your household, or (if you're an employee) suggest clothes for customers.

Employees that suggest clothes for customers can fulfil Ambition Stylist jobs this way.

Accessories Racks:

Choose accessories to be sold by adding them to the XML in the package file. The XML comes loaded with a few base game items already plus a couple modded items (Arsil's Sunglasses and lipstick - that won't be loaded unless you have them installed).

Sell buy-mode items as well as CAS items!

Make your CAS items wearable from your sim's inventory using your own meshes or my dummy accessory (see Documentation and XML for details).

Blacklist certain categories from being shown. If you want a dedicated shoe shop or an opticians, you can have it!

Try on products before buying them to see if they suit your sim. If there's a mirror in the room, they'll check themselves out in it.

Clothing Mannequin:

Try on the mannequin outfits to see if they suit your sim.

Plan different outfits to display and even set them to be rotated through seasonally.

Let your employees be creative and choose a random outfit for the mannequin to wear.

Buy clothes for your own sim, household members, or customers.

Allow or disallow inactives from automatically purchasing display outfits.

Security Gates:

Give your security guards something to stand and look threatening by.

You can try your luck at stealing from the shop. If you're caught, you'll have to pay up. If you get past the gates (or if there are no gates), enjoy your bounty!

Boutique Door:

Cloned from the Savvy Seller doors without the annoying 'kick-every-last-person-out-the-building-come-closing-time' feature.

Link this to a register and let the open and close sign automatically flip itself. Also, close the store or rename it, straight from the door.

Phone Interactions:

Ask for time off work (paid or unpaid).

Call in sick.

Cancel vacation days.

Credits and Thanks:

@dhalsims for adding geostates to the ITF rack for me. Modders, I really recommend her if you need any 3D models made also!

DouglasVeiga for the BG rack with the geostates.

@aroundthesims for allowing me to use her objects in my mod as always!

Sims 4 for all the animations that I converted.

Simstate & merchant mods for the idea to go into a mode to link racks to the register.

The OG shop for clothes mod and pedestal by @anitmb.

Arsil and @zoeoe-sims for wearable CAS items idea that I adapted.

Ani's Candle mod & Amb. Makeover XML which I looked at for inspo on how to do accessory rack xml.

Compatibility:

All new objects so shouldn't conflict with anything really.

Removes the 'plan outfit' interaction from dressers.

Made on version 1.67.

If you would like to donate as thanks, please feel free to do so at: my kofi! I don't take your generosity for granted!

Download: - Simblr.cc - 2t3 Boutique Mod Suggested Extra CC: - Lyralei's TS2 Conversions (incl. clothes changing booth) - More ATS3 Security Gates - ATS3 Friperie Set

Known issues, prop information and the full feature breakdown are all in the documentation.

Please be patient with me if there are bugs to fix. Also, anyone who DMs me "I don't know how to create a new shift" will be immediately fined £150.

With that said, please enjoy the mod and tag me in your beautiful boutiques,

Phoebe :)

[exitpursuedbyavulcan]

Heart on a Chain (Scrooge!Aemond x Reader)

Christmas day and a recently rediscovered ring bring unpleasant and unwanted memories.

Pairing: Ebenezer Scrooge-coded Aemond Targaryen x fem!reader (second person, no use of Y/N)

Warnings: Angst :(

Author's note: The guy that played young Scrooge at the Christmas Carol I went to today was hot and the way he carried himself reminded me of Aemond so... here we are. Wrote this in less than two hours lmao.

-

Heart on a Chain

Christmas Day.

For the past two years, Aemond had not given more than a passing thought to the holiday. That thought being annoyance at having to pay his employees a full day’s wages for no work.

It was just another day. He woke, read the papers while he ate, then went to the office. He balanced the books, double-checked the work of his clerks, and inspected the warehouse’s stock. He sat with his business partner and discussed new prospects.

Even now, Cole was telling him about a potential new partnership he’d identified. A newly founded firm, desperate for reputable clients, would be almost too easy to maneuver into a contract that would heavily favor Targaryen & Cole. Ordinarily, Aemond would be eager to sink his teeth into the prospect, but now…

Now, he could not focus on Cole’s words. He could not bear to look at the pages of figures strewn on the table before them. He couldn’t even remember the name of the new firm, or what it was they did.

His entire world had faded to the ring that sat in his pocket.

Dull, cheap gold set with a pathetically small cabochon – he didn’t remember what the stone was, just that it was vaguely red. It looked ridiculous against the fine gold chain he’d purchased. That was the reason it remained in his pocket, rather than around his neck, he told himself.

It certainly wasn’t because he was afraid to see it out in the open, to be reminded of the slender hand it had once graced and the woman it had belonged to.

He hadn’t thought of her in years. Had not let himself, from the moment the door closed behind her. The same door that now loomed behind Cole, where the dented brass bell swayed slightly from the draft, just as it had three Christmases past…

“Aemond?”

He held back a sigh. Why did she have to come now? He was busy, as he told her he would be. He did not want to be disturbed, as he also told her. He had even agreed to go to Christmas dinner at her parent’s house that evening to ensure she would not bother him during the day.

Yet, here she was.

“Yes, dearest?” he called as he climbed off the ladder. Best to be sweet now, to soothe whatever mood had taken her this time. If she came all the way down to Cornhill and made it past Cole in the office, she must be in quite the state.

Indeed, as she found him amongst the massive rows of shelves, her cheeks were flushed, and her eyes shone with tears that sparkled with the reflection of his lamp. Still, she was beautiful. If only she would content herself with what he had to do to ensure the security of their life together.

She stopped, straightening her shoulders. Her furious blinking betrayed the fact that she was battling her tears to keep them from falling. “Aemond, we need to speak.”

“I assume there is something particular you wish to speak about?” He was distracted as he walked toward her, the label on one of the crates he passed catching his eye.

That order was supposed to be shipped out days ago. He’d dock Cargyll’s wages by half this week for allowing such a major error. The recipient of this shipment was very particular and would undoubtedly complain that his goods were late.

“We must discuss our agreement,” her voice, now bordering on shrill, reclaimed his attention.

What was there to discuss? He’d agreed to go to her house after he finished work at six, and… damn. When he pulled his watch from his waistcoat, he found it was already half-past seven. Still, dinner wouldn’t be served until eight. He had time. “I admit I’m running late, but with all the workers out for the holiday – ”

“Not about that agreement, Aemond. About our engagement.” A heavy stone settled in Aemond’s stomach, chill as ice. She continued, “I cannot help but feel that an idol has displaced me in your affections.”

The stone turned hot and rancid with anger. “And what is this idol, may I ask?”

“A golden one.” Her tears vanished, replaced with cold righteousness. “Wealth and power, and everything else your father denied you.”

“Is it a sin to seek security? To endeavor to escape the cruel grasp of poverty and helplessness?”

She came closer to him, setting a gloved hand on his arm. He had to resist the urge to pull away. “Your fear and resentment have overpowered your nobler aspirations,” she said softly. “Now, your only passion is gaining more and more, beyond what is necessary.”

Aemond took her hand, suppressing the urge to seize her shoulders and shake sense back into her. “Even if that were true, I am not changed toward you.”

To his horror, she pulled away, shaking her head.

“Dearest?”

She flinched as if the word struck her. “Our agreement was made long ago. When we were poor and in love and content to remain so.”

“I was a boy, then,” he scoffed.

“And I loved that boy!” She fell quiet for a moment, turning away from him when he reached for her. “But that boy is gone, and my heart aches for him. It is in his memory that I release you from our agreement.”

Until that moment, Aemond had nearly forgotten he had a heart. But her words shattered it, and pain wracked through his chest. Juvenile fear and distress took hold of him. He approached her, oblivious to her feeble attempts to move away, and took her in his arms. “Dearest, I do not understand. Have I ever sought release?”

“Not with words.”

“In what, then?”                     

She finally faced him again, and he knew he would never forget the horrible sight of her heartbreak and disdain – disdain for him. “In a changed nature and spirit. You do not look at me as you used to, Aemond. I used to feel beautiful when you looked at me, but now, I feel like a burden saddled upon you.”

“That is not true,” he begged.

“Tell me, honestly,” her gaze and voice steadied, even as tears spilled down her soft cheeks. “If you were to make the choice today, would you choose a dowerless girl?”

Aemond wanted to say no. But the world would not form. All he could say was, “You think not.”

The tension in her body vanished, her shoulders sagging and her head drooping. She looked up at him with despairing conviction. “With a full heart, for the love of who you once were, I release you.” She backed away from him, and his heart went with her. “May you be happy in the life you have chosen.”

She had only taken three steps away when he called her name, extending a hand to her.

But when she set her hand in his, he harshly pulled away.

He extended his hand once more. “My ring.”

It was her ring, he knew. It always was and always had been, even when he had forgotten about it. It was likely why, that night, he had thrown it carelessly into a dresser drawer to get it out of his sight. To forget the pain that had been contained within that strange, reddish stone.

But his maid had found it three days prior and given it to him, unleashing all that pain back into the heart-shaped hole in his chest. It was ruining him, that pain, clouding his mind and stealing away his better judgment.

“Aemond?” Cole’s voice was filled with annoyance. “Have your senses fled with the workers? What is wrong with you?”

Wrong? Nothing was wrong with him. Something was missing. She was missing. “Forgive me, Cole,” he said. “I must have eaten something odd. I’m afraid I am out of sorts.”

“Well, you’re no use like this. Go home. Come back all the earlier tomorrow, though!”

Aemond was already out the door, his coat only half-buttoned.

Home. He needed to go home, eat a hot meal, and go to bed early. Yes, a good rest would fix whatever had gone wrong inside him. He just needed to get home.

His feet didn’t take him home. They carried him to a place that he may once have called home but no longer. Equally traitorous, his hand raised in a fist to knock on the door he once would have entered without a second thought.

A cheering from beyond the door halted his movements, and Aemond moved to glance through the nearest window.

There she was. Just as radiant as he remembered. Even more so, for she smiled.

She smiled at the babe she held in her arms.

A babe who bore the same smile as its mother. But its eyes and hair were different. Those had been inherited not from its mother but from the father who stood behind the child and mother, looking on them both with unabashed adoration and pride.

Aemond had looked at her in much the same way, when he had been capable of feeling such things.

All the air left his chest. Had he ever been able to breathe? Perhaps he would die before he remembered how to. Part of him wanted to.

But somehow, he pulled enough air into his lungs to fuel his body as he walked across town to his own home. He ate his dinner, read the evening papers, and retreated to his bedroom. There, he readied himself for bed. Yes, a good night’s rest would cure him of this ailment.

He did not realize until he laid upon his bed that the cool metal of a chain rested against his skin.

If he could not bear his heart in his chest, he would wear it around his neck.

[toxycodone]

can you do a sugar daddy chil x reader (pleading) smth nsfw pwease hehehahhehehe

- xixi 🌧

ship. sugar daddy chilchuck tims x reader

content. implied age gap, sfw + nsfw, power dynamics, dilf!chilchuck

sfw

Chilchuck never meant for this happen.

Things just managed to…turn out like this, somehow. After all his travels and such, the man finally decided to settle down open up his shop.

Also…he managed to finally break things off with his wife. He expected that, I mean, women don’t just up and leave and cut contact for no reason. But it still hurt. The two of them are on good terms now, but it’s safe to say that Chilchuck had become a bit jaded to the idea of having a serious relationship any time soon.

He now focuses most of his time on his store. It’s hard work, but nothing he isn’t used to. But after a few weeks, he’s hit by the fact that he’s not as young and lithe as he used to be. keeping inventory, carrying heavy boxes, those things start to make his head and joints hurt. So, after some reflection, he finally decides to hire some help.

And that happens to be you.

You’re new. You have no real skills. You’re clumsy and a bit naive.

But Gods—you’re cute.

He was definitely thinking with his dick when he hired you, and he’s reminded by that when you ask him a simple question or make a mistake at the shop. But it’s also…really endearing. Chilchuck is almost ashamed at how giddy it makes him feel to teach you something new or correct you.

And you first start realizing how hot he is when he defends you from an unruly customer. Chilchuck doesn’t tolerate any bullshit, so when someone comes complaining he doesn’t wanna hear it—especially when it means they’re coming after you.

You guys really start to be drawn towards each other. During lulls you tell him about your life, and he steadily opens up about his own. And he realizes just how good it feels to talk about this stuff. You’re a more neutral party, and on top of that, you’re not afraid to speak your opinion, and he really enjoys that.

So chilchuck invites you out.

He picks local pubs at first. But it moves to actual restaurants, then to fancier ones…

he’s got all this cash and no one to use it on—why not his cute little employee?

When he spots you looking at a catalogue or mentioning something you want…

it’s bought. He claims he was buying for the store and “bought extra on accident” at first

But then he gets bolder. More open about these things.

Chilchuck’s sitting on a stool, reading glasses hanging off the edge of his nose as he smokes his pipe. He’s double checking stock for the evening as you’re preparing to leave. Just before you walk to the door, he speaks.

“Don’t make any plans tomorrow. We’re going to that new restaurant downtown.”

You’re shocked. That one? It’s so fancy…

”I don’t have anything to wear…”

He points to a package on the counter.

”I know, that’s why I got you that.”

It becomes so casual, Chilchuck just purchasing things for you he knows you’ll enjoy. and it helps if it’s something he can ogle at you in.

And the money? It’s not given directly really . At first he just starts claiming you deserve a raise. Or maybe a holiday bonus. Then decides it’s only fair as your employer he makes sure your rent is paid for. And groceries. And—

Basically, he’s trying not to push boundaries or make you uncomfortable. Each time he gives you anything, Chilchuck makes sure you know you don’t owe him anything for it and your time and company is enough.

but that doesn’t stop you from wanting to give him more…

nsfw

You two getting together was just as unexpected as you getting hired.

Chilchuck had been trying to keep your relationship non sexual. The most he’d accept from you is a kiss on the cheek, but then again, that’s still pretty rare.

You realized you’d have to make the advance. He wasn’t gonna force anything without your consent. And as much as you appreciated that, it annoyed you. Like, a responsible, respectful, sexy middle-aged man—how could you resist the urge to hop on his dick?

You start off teasing him at first. Lingering touches, pressing kisses to the corner of his lips, telling him he’s sexy and flirting with him constantly. You could always tell it does something to him. Chilchuck blushes and brushes you off or grumbles and distances himself from you. You work at him slowly and watch his patience dissipate with each interaction.

What does it is wearing underwear and flashing him when he’s dealing with a customer. He’s slack jawed and stunned enough the customer awkwardly asks him if he’s alright, and for the rest of the interaction Chilchuck is a blushing, stuttering mess.

When they finally leave, Chilchuck slams the door closed and locks it, before stomping over to you.

”What the hell was that?” He hisses, narrowing his eyes at you.

You just shrug and play coy. This just pisses him off more.

“I know what you’re doing. Trying to seduce me…” He growls. “You know I can’t…you’re barely older than my daughters.”

But he knows he crossed that line four ‘dates’ ago when he let you trail your hand up his thigh during dinner or sneakily stole glances at your ass in the clothes he bought you.

So Chilchuck says fuck it and closes the gap between you two, pressing his lips to yours and shoving his tongue down your throat.

”You have no idea how much I wanted this…” he whispers between kisses. “Trying to keep myself from you, preserve your innocence…I should’ve known you were a dirty slut from the start.”

You’re genuinely shocked at his mouth because holy shit?? He never speaks degradingly to you and tries his hardest to be nice…so this is new. But it makes heat rush between your thighs.

After that, it’s all over. You and Chilchuck have fucked on every surface of the store. He’ll bend you over before your shift ends (claims you owe him a bit of hip work before you can go)

he lets you suck his dick under the counter to keep him calm when annoying customers are haggling with him…literally will be arguing with his brows furrowed and all the while just petting your hair. When he finally wins and the annoying bastard leaves, Chilchuck fucks your face as a reward.

oh and after sex. He likes to toss a wad of cash at you and tell you to “buy something nice”. And when you quirk a brow and complain about how he used to be so sweet and respectful he just shrugs and goes “don’t act like a whore if you don’t wanna be treated like one”

(don’t worry, he does respect you, he’s just saying stuff like that bc the angry face you make afterwards is cute. He still will treat you to fancy dinners and stuff.)

[innerfare]

Mihawk’s Type 

Summary: A list of headcanons describing Mihawk's ideal type

Genre: Fluff

CW: None // SFW

———

Would go for someone with a more sophisticated streak, the sort of person who can name what all is in his wine cellar, who knows which drinks go in which glasses, could arrange a society soiree (not that he would ever host such a dreadful thing), wears silk pajamas, etc.. If you can expertly arrange the flowers from his garden, dislike loud, unruly crowds, and are more likely to be overdressed than underdressed, you’re probably his type. 

In that same vein, he likes it when you use his full name. “Dracule Mihawk.” Something about it sounds right falling from your lips. 

Also would want someone intelligent and well-read, the sort of person who will discuss what he reads in the newspaper every morning with him and is content to spend their days in his library, not just browsing but taking stock of what he has and going out to purchase anything he may need. 

With that in mind, wants someone who will assess what he may need more generally, too. Is he lacking in any way? This man’s dream date is you telling him his flaws over a bottle of wine so he can rectify them. Low key a masochist. 

All that being said, he doesn’t like people who are too out of line. He has a weakness for strays, so someone who’s put together on the surface but has a rougher, more wild side would be his absolute weakness. 

He also likes people who are independent, people who can entertain themselves and have their own goals. He wants someone who, upon arriving at his castle, will explore on their own rather than ask him for the grand tour. 

He would want a person who isn’t naive. Someone who knows how the world works, possibly even a bit of a cynic, not someone who is going to sugarcoat things and make excuses for corruption (or listens to the excuses the government gives). 

I see Mihawk with someone who comes from a good family, the sort of person who possibly attended the One Piece equivalent of finishing school. More than likely, a government employee he met some time after he became a Warlord (or possibly even before, meaning they had an illicit affair while he was still a wanted man). Someone who sees through the World Government and finds the corruption disgusting, but is also not a pirate. 

———

Hope you enjoyed it! If you want more, you can check out my masterlist here!

[loveharlow]

I feel like one of my all time favorite concepts is Rafe taking the reader to the mall where he lets her buy anything she wants as if money is some kind of imaginary concept. And I mean anything.😩😍...

"Rafe, it's just a perfume. I have a bucket full of others, it's fine." You assured, putting down the tester down and attempting to walk away into a different section of the Sephora store until the man in question pulled you back by the arm.

"Baby, do you want it or not?"

"Yes, but I can buy it on my own or another time. Your dad already thinks I'm using you for money." You pouted, shifting your weight as the hand on your arm trailed down to hold your waist.

"So what?" He shrugged, face twisting. "His own wife is using him for money and he hasn't been able to see that for the last two decades. I don't give a shit what he thinks." He assured you, leaning down to place a small kiss on your lips. "So, you want the damn perfume or not?"

"...Fine. Yes." You affirmed, your boyfriend flagging down one of the employees to get the perfume from the locked drawer and take it to the register, the two of you following behind her.

She rung you up, Rafe signing up for a membership knowing you loved the store and never did it yourself for some odd reason. He knew he'd never use the rewards but maybe it'd ease your worries. He took the bag from the cashier's hands before you even the chance to reach for it, wishing the woman a nice day.

"You don't have to buy me everything I touch, you know."

He shushed you and threw an arm over your shoulders as you walked towards the exit. "I'd buy you everything you look at if you'd let me." He said. "Plus, I want you smelling like vanilla and strawberries when we fuck."

Walking through the mall once more, he let you drag him into another store — once again, eyeing the designer bags and other merchandise that you'd refuse to let him purchase for you.

This time, you had your eye on a specific bag. A new collection that had just dropped a few days prior, you were surprised they even had it in stock.

"Oh my God." You gushed, practically skipping over to the purse they had on the display. "It's so much prettier in person." You gasped.

"You want it?" The boy asked from behind you, a small smile on his face as he watched you with his hands in his pockets. Your fingers roamed the display object for a price tag, jaw dropping when you saw it.

"No." You replied immediately, turning around to face him.

"Don't do this shit again. How much is it?" He tried to brush past you but you blocked his path, palms flat on his chest. "Mama, stop." He said firmly, brushing your hands down and reading the price tag for himself, smacking his teeth when he did so. "It's not even bad. I expected more."

He turned back around to face you, who was pouting once more. Deep down, you liked the princess treatment but you couldn't help but feel bad. His eyes scanned over your head, spotting an employee and waving her over. She approached the pair of you with a smile, Rafe telling her that he'd like to purchase the bag. The woman assured him she would hold it behind the register until he was ready to check out and walked off.

"You want anything else?'" He asked.

You shook your head, curling your arms around him with your chin against his chest. "No, I don't want you to buy me anything else, baby."

"If you say so, c'mon." He complied, patting your ass and guiding you to the register where the woman was waiting.

Ringing up the bag and putting it into another one, she spoke. "You're lucky. This was our last one." She winked at you, continuing to press buttons on the register. "And just to let you know, you can purchase the matching clutch for an additional-"

"We'll take it."

©loveharlow.

[lutz-tax-services]

Navigating the Taxation of Employee Stock Purchase Plans (ESPPs)

Employee Stock Purchase Plans (ESPPs) are a popular benefit offered by many companies, allowing employees to purchase company stock at a discount. While ESPPs can be a great way to invest in your company's growth, understanding the tax implications is essential to maximize their benefits. In this blog, we'll break down how ESPPs work and the key tax considerations you need to know.

What Are Employee Stock Purchase Plans (ESPPs)?

An ESPP is a company-run program that allows employees to purchase company stock at a discount, often up to 15%. Employees can contribute to the plan through payroll deductions over a specified offering period, which usually lasts between 3 to 27 months. At the end of the offering period, the accumulated contributions are used to buy shares, typically at a discount from the stock's market price on either the first or last day of the offering period, whichever is lower.

Types of ESPPs: Qualified vs. Non-Qualified

There are two main types of ESPPs: Qualified (also known as Section 423 plans) and Non-Qualified plans. The tax treatment of your ESPP depends on which type you have.

Qualified ESPPs: These plans comply with the requirements of Section 423 of the Internal Revenue Code, offering favorable tax treatment. To qualify, the plan must be offered to all employees equally and meet specific criteria set by the IRS.

Non-Qualified ESPPs: These plans do not meet Section 423 requirements and are subject to different tax rules, generally resulting in less favorable tax treatment.

Taxation of Qualified ESPPs

The taxation of Qualified ESPPs occurs in two stages: when you sell the shares and whether the sale is a qualifying or disqualifying disposition.

Qualifying Disposition: This occurs if you sell the shares at least one year after the purchase date and two years after the offering date. The tax benefits include:

Ordinary Income: The discount you received on the purchase price is taxed as ordinary income. This amount is the lesser of:

The discount based on the stock price at the beginning of the offering period, or

The actual gain on the sale.

Capital Gains: Any additional gain beyond the ordinary income portion is taxed as a long-term capital gain.

Example: Suppose the stock price at the beginning of the offering period was $20, you purchased shares at $17 (15% discount), and sold them for $30 more than two years later. The $3 discount ($20 - $17) is taxed as ordinary income, and the $10 gain ($30 - $20) is taxed as a long-term capital gain.

Disqualifying Disposition: This occurs if you sell the shares within one year of the purchase date or within two years of the offering date. The tax implications include:

Ordinary Income: The entire discount based on the stock price at the purchase date is taxed as ordinary income.

Capital Gains: Any gain beyond the ordinary income portion is taxed as a short-term or long-term capital gain, depending on how long you've held the shares since the purchase date.

Example: Using the same numbers as above, if you sold the shares within one year of purchase, the $13 gain ($30 - $17) is taxed as ordinary income, and any additional gain is taxed as a capital gain.

Taxation of Non-Qualified ESPPs

For Non-Qualified ESPPs, the discount you receive is considered compensation and is taxed as ordinary income at the time of purchase. Any additional gain or loss upon the sale of the shares is treated as a capital gain or loss.

Key Considerations and Strategies

Understand the Offering Period: Knowing the specifics of your offering period and purchase dates can help you plan your sales to qualify for favorable tax treatment.

Plan Your Sales: If possible, aim to hold your shares for the required period to benefit from qualifying disposition tax treatment.

Track Your Basis: Keep detailed records of your purchase prices, discounts, and dates to accurately calculate your tax liability when you sell the shares.

Consult a Tax Professional: Given the complexities of ESPP taxation, consulting with a tax advisor can help you navigate the rules and optimize your tax outcomes.

Conclusion

ESPPs offer a valuable opportunity to invest in your company at a discounted rate, but understanding the tax implications is crucial. By familiarizing yourself with the rules and planning your transactions accordingly, you can maximize the benefits of your ESPP participation. Consider seeking professional tax advice from Lutz Tax Services to ensure you're making the most informed decisions regarding your equity compensation.

[konansock]

Mod Update: Club & Business Activity Expanded - MORE Business update!

Happy Simming, Simmers! After Business and Hobbies released, I tested my mod in the new system and found more opportuny, as well as bugs to be fixed! So here's a major update to the mod.

Bug Fixes:

Various Text and Images were missing from the first version, they're fixed in this new and improved update.

Tend Stall now officially works as intended.

WooHoo Business:

Apparently this is one of the most anticipated feature of WooHoo Addon, but it wasn't working before, now it is.

The present activity WooHoo will still work with restrictions, for Simmers who just want customers to be intimate with their partners and sleep at a hotel.

New activity has been added: WooHoo with Small Business Employees (for customers) and WooHoo with Customers (for employees). You need to pair them up so customers have employees to ask for WooHoo. Don worry, they won't ask for WooHoo from random janitors who was only assigned the task 'Clean'!

They're now fully autonomous, and your small business even earns money from it! Charisma, Fitness and Romance skills affect the payout.

As customers, you can expect to check in your favorite small business for a casual WooHoo, too!

Photo Studio:

I always wanted a way for my Sims to pay some Simoleons and take their photos. You can sort of simulate it with the updated Photography activity.

Employees will Tend Tripod along with Photo Studios now, and taking pictures for customers with tripods now earns them Simoleons. It just does not display on the text. Photography skill and Fine Arts Degree affect the final payout.

As a customer, you can see the employees Tend Tripod. They're just cosmetics and don't actually matter. You just strike a pose with your Pose Player and select Ask for Photoshoot either from a Tripod or the Ticket Kiosk. Selecting the photographer affects your payout.

Self service as a customer now also cost you Simoleons.

Fashion Studio:

The Make-Up Chair and Wardrobe Pedestal is probably the ACTUAL most asked feature in this update. It's HERE!

Your can assign employees the task Tend Make-Up Chair and Tend Wardrobe Pedestal. This is necessary for customers to find a hairdresser/cloth designer.

For NPC Customers, once you choose the activity Be Styled or Be Outfitted, you can just let the Make-Up studio or Clothing studio work in the background, and you'll earn money from it. Fame and Fine Arts Degree affect the final payout.

However, manually Offer Make-Up/Hairstyle/Outfit will earn your Sims more Simoleons. Manually Offer to Update Appearance on Wardrobe Pedestal also earns your Sim money.

If you want to also earn money from Offer to Update Appearance interaction on Make-Up Chair, use this mod by LittleMsSam.

As a customer, you can choose any interaction on the Make-Up Chair and Wardrobe Pedestal, and you'll be styled/outfitted for a fee! Note that only Ask to Update Appearance lead your Sims to CAS and allow you to customize, the other interactions are random.

Tarot Reading:

Life and Death allowed us to open a Tarot business, but not as a customer? This is fixed in the mod.

Front Desk Assistant:

This is so random but some kind Simmer asked for this feature. Requires Get to Work though. While the Front Desk is tended, customers will be automatically welcomed, helping you a tiny bit in customer rating.

Grocery Shopping:

The Get to Work Lice Freezer now works with Small Business! Stock up with snacks, fizzy juice, harvestables and farm products, and watch your business grow into local Sims-mart!

Works with Brazenlouts' Produce stand, too!

As a customer, you can also purchase ingredients stored in the retail fridge.

Occult Training:

Occult Training now earns you money based on your rank and length of mentorship.

Note that Occult Training is very strict on customers, so this might not be a good idea for long-term business.

DOWNLOAD HERE

[fuck-customers]

Customer's Kid: *Starts viciously tearing open a snack near the register with her teeth*

Me: "Oh I'm so sorry Ma'am, but unless you're purchasing that snack, she can't tear it open and eat it."

Mother glares at the kid and swipes the snack, and puts it on a shelf.

Kid: Proceeds to then climb on a stock cart that has boxes that an employee is working on.

Me: "Excuse me Ma'am, your kid can't be on there. It's a safety hazard, and she could get hurt."

Mom then looks shocked that I'm holding her accountable for what her kid does. If you bring a kid to the grocery store, they don't get to eat candy for free, and they certainly don't get to climb wherever the fuck they feel like.

Posted by admin Rodney