Employee Who Dies Before Exercising the Security Option

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An employee who owned a security option immediately before his or her death is deemed to have received for the year of death a benefit whose value is equal to the result of the following calculation:

  • the value of the option immediately after the time of death;


  • the amount the employee paid to acquire the option.

You have to enter “L-7” in a blank box on the RL-1 slip (see courtesy translation RL-1-T), followed by the value of the security option benefit that the deceased employee is deemed to have received.

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