Janet Lowder

Janet Lowder

Womble Carlyle Sandridge & Rice, LLP

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A Cautionary Tale Under Code § 409A: Case Evidences IRS' Willingness To Seek 409A Penalties For Discount Options

The United States Court of Federal Claims recently issued an opinion confirming that § 409A of the Internal Revenue Code of 1986 applies in the context of discount stock options. The case, Sutardja v. United States, is one of...more

4/22/2013 - Discount Stock Options IRS Penalties Section 409A Stocks

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