Executive Compensation Law Blog

As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually f...

https://www.executivecompensationlawblog.com/stock-options-and-espps/reminder-to-perform-annual-isoespp-reporting-in-january-2013/

Summary As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to ann...

https://www.executivecompensationlawblog.com/stock-options-and-espps/reminder-to-prepare-for-annual-isoespp-reporting-in-january-2012/

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/

Since our October 25, 2010 blog titled, “Time Running Out to Obtain Maximum Relief for Correcting 409A Document Failures under IRS Notice 2010-6”, the IRS published Notice 2010-80 on November...

https://www.executivecompensationlawblog.com/irc-section-409a/expanded-relief-for-correcting-409a-document-failures-under-irs-notice-2010-80/

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/

With less than ten weeks remaining in 2010, companies should once again consider reviewing their compensatory plans and agreements to ensure that such agreements are in documentary compliance wit...

https://www.executivecompensationlawblog.com/irc-section-409a/time-running-out-to-obtain-maximum-relief-for-correcting-409a-document-failures-under-irs-notice-201/

The Internal Revenue Service (the “IRS”) issued final regulations on November 17, 2009 relating to options granted under an ESPP as defined in section 423 of the Internal Revenue Code (the �...

https://www.executivecompensationlawblog.com/stock-options-and-espps/irs-issues-new-final-regulations-for-employee-stock-purchase-plans-espp/

The Internal Revenue Service (the “IRS”) has issued final regulations regarding the information return and information statement requirements under Section 6039 of the Internal Revenue Code.�...

https://www.executivecompensationlawblog.com/stock-options-and-espps/irs-issues-final-regulations-regarding-annual-isoespp-reporting-requirements/

Employers must furnish employees who exercised incentive stock options (“ISOs”) or sold or otherwise transferred shares acquired under an employee stock purchase plan (“ESPP”) during 2007...

https://www.executivecompensationlawblog.com/stock-options-and-espps/reminder-for-corporations-to-issue-annual-isoespp-information-statements-to-employees-by-january-31-1/

On July 16, 2008, the Internal Revenue Service (“IRS”) issued proposed new regulations relating to the information return and information statement requirements under Section 6039 of the Inte...

https://www.executivecompensationlawblog.com/stock-options-and-espps/proposed-regulations-revise-annual-isoespp-reporting-requirements/