Holding Period
The indicator of how long the shares were held since the acquisition date. Possible holding periods include:
Hypothetical Tax
Projected tax that a U.S. employee would incur for benefits being extended during their international assignment (sometimes called “Stay-at-Home Tax”). Hypo tax is not an actual tax, but a contractual obligation between employee and employer, as defined by the company’s tax equalization policy. With this tax equalizing policy, a U.S. employee sent to work overseas (commonly known as an “expatriate”) neither benefits nor loses due to working internationally. Hypo tax is used widely for executives who are sent to work overseas to ensure that the tax situation does not become a factor in an executive’s decision to accept an international assignment.