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Employers who adopt an employee stock purchase plan (ESPP) have a chance to give employees a stake in their employer’s success by purchasing employer stock at a discounted price. On the employee’s / former employee’s sale or disposition of the shares acquired under the ESPP, the employee will have taxable income (or a deductible loss) in an amount equal to the difference between the amount the employee paid for the shares and the amount the employee receives on the sale or disposition. Normally, the difference will be treated as capital gain income (or loss), but in certain circumstances the employee may also have ordinary income. There’s a lot to learn.
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