News & Analysis as of

Incentive Stock Options

Tax Implications Of Your Stock Options

by Fox Rothschild LLP on

Attracting and retaining high-performing employees is critical to the success of any emerging company. A key ingredient to securing the right talent base is an attractive and aligned remuneration plan....more

Unexpected Risks of Early Exercise Incentive Stock Options

by Dorsey & Whitney LLP on

Canadian companies and their outside counsel occasionally ask about the ability to grant early exercise incentive stock options (“ISOs”) to limit the impact of the U.S. alternative minimum tax (“AMT”) to their U.S. employees....more

State Securities Laws – Granting Options and Equity Comp in the United States

by Dorsey & Whitney LLP on

A Canadian company that proposes to grant stock options or other types of equity compensation to persons in the United States must comply with the securities laws of the state in which the recipient is located, unless the...more

Unexpected Risks of Early Exercise ISOs

by Dorsey & Whitney LLP on

Companies that permit the grant of early exercise incentive stock options (“ISOs”) do so primarily to limit the impact of the alternative minimum tax (“AMT”). However, due to fairly counterintuitive tax regulations,...more

Start-up Shareholders, Directors, and Officers: Role Reversal? Role Confusion?

by Bryan Cave on

When companies are in their earliest stages, the founders and advisors often serve the company as shareholders, directors, and officers. However, each role has distinct responsibilities and it is important for founders to be...more

Click Here — 3rd Circuit Enforces Restrictive Covenants Tied to Electronic Acceptance of Stock Award

On February 7, 2017, the Third Circuit affirmed a partial preliminary injunction order barring two former ADP employees from soliciting customers for their new employer for one year. This decision is notable as it affirmed...more

Reminder: Information Statements Due by January 31, 2017, for 2016 Incentive Stock Option and Employee Stock Purchase Plan...

by Morrison & Foerster LLP on

This is a reminder to public and private companies that grant incentive stock options (“ISOs”) or maintain a tax-advantaged employee stock purchase plan (“ESPP”) of certain year-end reporting requirements....more

Annual Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

Annual Information Statements and IRS Returns - Requirement to Report - For (1) any exercise of an incentive stock option ("ISO") during 2016 or (2) transfer during 2016 of a share previously purchased pursuant to a...more

Certain Information Statements for ISOs and ESPPs Due by January 31, 2017

by Snell & Wilmer on

As reported in Part 1 of our 2016 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns...more

Executive Compensation Alert: IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers

by Fenwick & West LLP on

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”), with respect to stock issued to employees (or former...more

Employers: 2017 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and...

by DLA Piper on

Section 6039 of the Internal Revenue Code (Code) requires a corporation to furnish a written statement to any employee or former employee who either (i) exercised an incentive stock option within the meaning of Section 422 of...more

Deadline Approaching for Reporting 2016 ISO Exercises and ESPP Transfers

by Goodwin on

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more

Reminder to Perform Annual ISO/ESPP Reporting in January 2017

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 furnish each employee who exercised...more

What is My Company Worth Now? The Importance of 409A to Equity Plans.

Assume your company recently had a significant positive development —a recent financing, a product launch, significant revenue growth, or perhaps even the possibility of an acquisition (or hypothetically, an IPO). Those are...more

2016 End of Year Plan Sponsor “To Do” List (Part 1) Executive Compensation

by Snell & Wilmer on

As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more

ISO 20022: Struggling to Catch on in the United States

by K&L Gates LLP on

Originally published in E-Finance & Payments Law & Policy, September 2016. Frictionless payments have long been a goal of the global payments industry. Everyone wants to push a button and instantaneously complete a...more

Practical Advice for the Business Owner - Avoiding common mistakes when making incentive compensation grants to employees

by Poyner Spruill LLP on

Incentive compensation (e.g., stock options, restricted stock, bonus plans, phantom stock, stock appreciation rights, etc.) can be a very useful tool for aligning the incentives of employees and shareholders, as well as a...more

Reminder: Information Statements Due by February 1, 2016, for 2015 Incentive Stock Option and Employee Stock Purchase Plan...

by Morrison & Foerster LLP on

This is a reminder to public and private companies that grant incentive stock options (“ISOs”) or maintain a taxadvantaged employee stock purchase plan (“ESPP”). Under IRS regulations, these companies must provide...more

Blog: Did your employees exercise options? Remember to file your IRS Form 3921

by Cooley LLP on

Does this apply to us? Only if you had one or more employees exercising incentive stock options (ISOs) during 2015. Does it matter if we are public or private? No....more

Deadline Approaching for Reporting 2015 ISO Exercises and ESPP Transfers

by Goodwin on

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more

Alert: Year-End Reporting for ISOs and ESPPs

by Cooley LLP on

This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as amended, with respect to incentive stock option exercises and transfers of stock...more

Reminder to Perform Annual ISO/ESPP Reporting in January 2016

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 furnish each employee who exercised...more

Executive Compensation and Employee Benefits Alert: 2015 IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock...

by Fenwick & West LLP on

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”), with respect to stock issued to employees (or former...more

IRS Releases Guidance on Treatment of Incentive Stock Options in Reorganizations

by Proskauer - Tax Talks on

On May 8, 2015, the Office of Chief Counsel of the Internal Revenue Service released Chief Counsel Advice Memorandum No. 201519031 describing the difference in tax consequences of a disposition of shares acquired upon...more

Blog: Do Stock Options Affect Consumer Safety?

by Cooley LLP on

Yes, according to a new study, “Throwing Caution to the Wind: The Effect of C.E.O. Stock Option Pay on the Incidence of Product Safety Problems,” from the University of Notre Dame, as reported in this NYT column by Gretchen...more

64 Results
|
View per page
Page: of 3
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.