Stock Options

CFTC To Propose New Rule On Position Limits By June

by Felix Shipkevich | Shipkevich PLLC on 5/16/2013

The Commodity Futures Trading Commission (CFTC) intends to will reveal it’s new rule on speculative positions limits within the next six weeks. ...more

Reed Smith Client Wins Residency Case – Despite Being Domiciled in Illinois

by Adam P. Beckerink, Jennifer C. Waryjas, Michael Wynne | Reed Smith on 4/29/2013

This week, the Appellate Court of Illinois, Second District, issued its decision in Grede v. Hamer, holding that an individual was not an Illinois resident, notwithstanding the fact that the individual had not abandoned his...more

Options Industry Opposes Market-To-Market Tax Proposal

by Felix Shipkevich | Shipkevich PLLC on 4/26/2013

The options industry is attempting to stop a proposal that would tax most financial derivatives on a market-to-market basis, that values positions based on their fair value....more

SEC Proposes New Exchange Tests To Prevent Tech Breakdowns

by Felix Shipkevich | Shipkevich PLLC on 4/10/2013

The Securities and Exchange Commission (SEC) is striving to limit and prevent technology breakdowns at at venues handling stock, options and bond trades, by proposing a new rule to prevent malfunctions that could harm...more

Court Of Federal Claims Upholds 409A "Gotcha"

by Kevin Wiggins | Saul Ewing LLP on 4/10/2013

If your company has been cavalier about Internal Revenue Code Section 409A, you should reconsider. In a recent opinion by the United States Court of Federal Claims, the IRS scored the first points – more than $5 million of...more

Eluv Holdings (BVI) Ltd., et al. v. Dotomi, LLC, C.A. No. 6894-VCP (Del. Ch. Mar. 26, 2013) (Parsons, V.C.)

by Potter Anderson & Corroon LLP on 4/8/2013

The Court of Chancery’s memorandum opinion in Eluv Holdings (BVI) Ltd. v. Dotomi, LLC awarded a defendant company summary judgment on plaintiffs’ claim for declaratory judgment regarding their purported ownership of...more

Court Affirms Discounted Stock Options Are Deferred Compensation Subject to Section 409A

by Mary Hevener, Daniel Hogans, Eric P. Sarabia | Morgan Lewis on 3/21/2013

Court of Federal Claims agrees with the IRS position that section 409A applies to discounted stock options; holding is important for compensatory stock option grants. On February 27, the U.S. Court of Federal Claims...more

More On Discounted Stock Options Under Section 409A

by Angela Bohmann | Leonard, Street and Deinard - Employee... on 3/12/2013

My colleague Jeff Cairns blogged about a recent court case confirming the IRS’s position that discounted stock options can be considered noncompliant nonqualified deferred compensation arrangements under Section 409A of the...more

Government targets executive pay with proposed new disclosure requirements - Baker & McKenzie

by Ben McLaughlin, Michael Michalandos | Baker & McKenzie Australia on 2/28/2013

6 key amendments to remuneration reports - On 14 December 2012, Treasury released for consultation the next set of proposed reforms to Australia's executive remuneration framework. ...more

Foreign Listed Stock Index Futures and Options Approvals Chart

by Katten Muchin Rosenman LLP on 2/26/2013

Attached please find the updated Foreign Listed Stock Index Futures and Options Approvals Chart, current as of February 21, 2013. All prior versions are superseded and should be discarded. Neither the CFTC nor the SEC has...more

Government gives go ahead for new employment status

by Johanna Johnson, Stephen Ravenscroft | White & Case LLP on 2/1/2013

On 3 December 2012, the UK Government published its response to a consultation paper on the Chancellor’s proposal for implementing a new “employee shareholder” status. Whilst acknowledging that only “a very small number of...more

IRS Releases Legal Memorandum Addressing Stock Options and Other Transaction-Related Deductions

by Wilson Sonsini Goodrich & Rosati on 2/1/2013

On January 28, 2013, the Internal Revenue Service (IRS) published a generic legal advice memorandum (GLAM), AM2012-10, addressing the timing under the consolidated return regulations of certain deductions that commonly arise...more

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

by Christine McCarthy, Michael Yang | Orrick, Herrington & Sutcliffe LLP on 1/29/2013

Annual Information Statements and IRS Returns - Requirement to Report - For any exercise of an incentive stock option (ISO) or transfer of a share previously purchased pursuant to a tax-qualified employee stock...more

Reminder: January 31, 2013 Deadline for Employers to Report Incentive Stock Option (ISO) Exercises and Employee Stock Purchase...

by Jamison Hinkle | Smith, Anderson, Blount, Dorsett, Mitchell &... on 1/25/2013

With rebounding stock prices and significant tax uncertainty in 2012, many employers saw optionees elect to exercise in-the-money stock options last year. For some, especially smaller employers and/or private companies, these...more

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