RiverNorth Long Prime Unicorn Fund I, Inc. AMT + ISO Calculator

Calculator · free · no signup · pre-IPO

Plan your RiverNorth Long Prime Unicorn Fund I, Inc. ISO exercise around the AMT bargain element from current trading price.

Beta · invite-only · AlphaLatitude Inc. · Free Tools

Your grant

pre-IPO? leave blank — enter price + growth manually
3 yrs
10%
20%
5.0%

Tax inputs

Grant timeline

For long-term capital gains treatment on the eventual sale, ISO shares need to be held until Apr 30, 2027 (2 years from grant) and at least 1 year from exercise. Tranches sold before either deadline are disqualifying dispositions, taxed as ordinary income on the bargain element. The optimizer accounts for both treatments per tranche based on hold periods at horizon. Want to see the whole picture? Try OptionsAhoy's beta: it optimizes ISOs alongside your entire portfolio, and you pick the goal: max value, cash flow, or minimum tax.

Net final value at year 3 sale — optimized plan

$242,783

After-tax dollars at end of year 3, net of all federal + state taxes through the sale.

This year: exercise 2,640 shares (of 10,000 total).

= gross gain at sale − federal + state LTCG − AMT premium above baseline regular tax (time-valued)

AMT premium for exercising: $90,254 (on top of $228,434 regular tax across the horizon)

Optimized plan keeps $57,102 more than lump-sum, $796 more than even split.

Federal AMT crossover this year: 1,271 shares ($57,238 bargain element). Above that, each additional share this year adds federal AMT.

Estimates only. Not financial advice.

Net final value by year

Running tally: NTV from shares exercised through year y, minus AMT premium paid through year y. The last year matches the plan's headline NTV. Hover a year for plan totals.

$0$61K$121K$182K$243KYear 1Year 2Year 3
Lump-sumEven splitOptimized

Optimized exercise schedule

You pay the higher of Regular tax and Tentative AMT per jurisdiction, then subtract Credit recovered. The result is Net tax. Hover any number for the bracket-by-bracket breakdown.

12,640
22,567
34,793

Federal AMT credit

Earned

$80,681

Recovered

$0

Remaining

$80,681

The AMT credit only recovers in years where regular tax exceeds AMT — typically a year with no ISO exercise. Every year in this schedule has bargain element, so AMT exceeds regular tax in every year and the credit carries forward untouched. Try a longer horizon or fewer total shares to introduce a recovery year.

Plan comparison

Net value at the end of your hold horizon.

Lump-sum

All in Year 1

$185,681

$57,102

Even split

Equal shares each year

$241,987

$796

Optimized

Tax-aware schedule

$242,783

Highest

Estimates only. Excludes disqualifying dispositions, NSOs, multi-state moves, and AMT preferences other than ISO bargain elements. Long-term capital gains tax assumes a qualifying disposition (ISO held ≥1 yr from exercise and ≥2 yr from grant); state LTCG follows ordinary brackets except where the state grants preferential treatment (HI, ND, SC, WI, AR, NM) or has a dedicated LTCG-only tax (WA). Assumes you are within the $100K ISO limit (any portion of an annual ISO grant whose FMV at grant exceeds $100K is treated as NSO from the start, §422(d)). State AMT figures are 2025 (next-year values published in late 2026). Not financial advice.

QSBS note. If your shares qualify (typically pre-IPO C-corp grants held 5+ years), a federal rule lets you exclude up to $10M of gain on a future sale from federal tax. That single rule shifts exercise-timing math more than AMT does. (This is §1202 “qualified small-business stock”.) Modeled in beta, not here.

About RiverNorth Long Prime Unicorn Fund I, Inc.

RiverNorth Long Prime Unicorn Fund I, Inc. is a public Other company. IPO'd Jun 8, 2026.

Equity grants at RiverNorth Long Prime Unicorn Fund I, Inc. typically include incentive stock options (ISOs), non-qualified stock options (NSOs), and restricted stock units (RSUs).

OptionsAhoy is an independent tool and is not affiliated with, endorsed by, or sponsored by RiverNorth Long Prime Unicorn Fund I, Inc..

Use this calculator to plan a RiverNorth Long Prime Unicorn Fund I, Inc. ISO exercise around the AMT bargain element from the current trading price. The math accounts for federal AMT, state AMT (CA, CO, CT, MN where applicable), AMT crossover, and year-over-year credit recovery. Inputs are yours: strike price, share count, FMV at exercise, and your filing-status income.

All RiverNorth Long Prime Unicorn Fund I, Inc. tools → · Use the generic AMT + ISO Exercise Calculator for any company.

RiverNorth Long Prime Unicorn Fund I, Inc. equity questions

How much alternative minimum tax (AMT) will I owe exercising RiverNorth Long Prime Unicorn Fund I, Inc. ISOs?
Exercising incentive stock options (ISOs) does not create regular income tax, but the bargain element (the fair market value at exercise minus your strike price) counts toward the alternative minimum tax (AMT). The amount depends on the bargain element, your other income, your filing status, and your state. The calculator above models federal and state AMT, the AMT crossover point, and how the credit recovers in later years for your exact RiverNorth Long Prime Unicorn Fund I, Inc. figures.
Does RiverNorth Long Prime Unicorn Fund I, Inc. grant ISOs, NSOs, or RSUs?
Equity compensation at RiverNorth Long Prime Unicorn Fund I, Inc. typically takes the form of incentive stock options (ISOs), non-qualified stock options (NSOs), and restricted stock units (RSUs). Incentive stock options can trigger the alternative minimum tax (AMT) when you exercise. Restricted stock units are taxed as ordinary income when they vest.
When did the RiverNorth Long Prime Unicorn Fund I, Inc. IPO lockup expire?
RiverNorth Long Prime Unicorn Fund I, Inc. went public on June 8, 2026. The standard post-IPO lockup runs 180 days, so employee and insider shares generally became sellable around December 5, 2026. Confirm against your own grant paperwork, since some lockups release early or in stages.
Find another companyOther peers
  • RiverNorth Short Prime Unicorn Fund I, IncPublicOpen →

One piece of the puzzle.

OptionsAhoy plans your RiverNorth Long Prime Unicorn Fund I, Inc. equity alongside hedging, vesting, and de-concentration, across bullish, neutral, and bearish market scenarios. Free during beta.

Request beta access