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Stock Options Internal Revenue Service Incentive Stock Options

WilmerHale

Upcoming Deadlines for Reporting 2023 Incentive Stock Option Exercises and ESPP Stock Transfers

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Section 6039 of the Internal Revenue Code (Section 6039) requires corporations to file returns with the Internal Revenue Service (IRS) and provide information statements to employees reporting exercises of incentive stock...more

Goodwin

Deadline Approaching for Reporting 2023 ISO Exercises and ESPP Transfers

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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

Latham & Watkins LLP

Reminder: Employers Must Report 2023 ISO and ESPP Transactions

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Deadlines are approaching for employers to report employee exercises of incentive stock options and employee stock purchase plan purchases during 2023. Corporations that offer incentive stock options (ISOs) or maintain a...more

Goodwin

Deadline Approaching for Reporting 2022 ISO Exercises and ESPP Transfers

Goodwin on

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

Latham & Watkins LLP

Reminder: Employers Must Report 2021 ISO and ESPP Transactions

Latham & Watkins LLP on

Deadlines are approaching for employers to report last year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more

Cooley LLP

Alert: Year-End Reporting for ISO Exercises and ESPP Stock Transfers

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 (i) exercises of incentive stock options (ISOs) by...more

Orrick, Herrington & Sutcliffe LLP

Annual Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans (UPDATED)

Requirement to Report - For (1) any exercise of an incentive stock option (ISO) during 2019 or (2) transfer during 2019 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the...more

Latham & Watkins LLP

Reminder: Employers Must Report 2019 ISO and ESPP Transactions

Latham & Watkins LLP on

Deadlines are approaching for employers to report the year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more

Foley & Lardner LLP

Incentive Compensation That is Never Subject to Income Tax – Too Good to Be True?

Foley & Lardner LLP on

Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner that gives them flexibility and drives performance, but receives coveted capital gains treatment. This usually...more

Smith Anderson

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

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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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