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New Internal Revenue Code Section 162(m) Proposed Regulations Take Surprising Position on Restricted Stock Unit Grants

In accordance with its 2010-2011 Priority Guidance Plan, the Internal Revenue Service published in the June 24, 2011 Federal Register proposed regulations (the “Proposed Regulations”) coverin...

https://www.executivecompensationlawblog.com/irc-section-162m/new-internal-revenue-code-section-162m-proposed-regulations-take-surprising-position-on-restricted-s/

Time for Corporations to Get Ready to Issue Annual ISO/ESPP...tion Returns with IRS; IRS Releases New Forms and Instructions

In January 2011, Employers must furnish each employee who exercised incentive stock options (“ISOs”) or sold or otherwise transferred shares acquired under an employee stock purchase plan (...

https://www.executivecompensationlawblog.com/stock-options-and-espps/time-for-corporations-to-get-ready-to-issue-annual-isoespp-information-statements-and-file-new-infor/