Requirement to Report For (1) any exercise of an incentive stock option (ISO) during 2023 or (2) transfer during 2023 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the...more
For (1) any exercise of an incentive stock option (ISO) during 2022 or (2) transfer during 2022 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the Internal Revenue Code...more
Annual Information Statements and IRS Returns Requirement to Report For (1) any exercise of an incentive stock option (ISO) during 2021 or (2) transfer during 2021 of a share previously purchased pursuant to a tax-qualified...more
1/14/2022
/ Compensation & Benefits ,
Employee Stock Purchase Plans ,
Filing Requirements ,
Form 3921 ,
Form 3922 ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
IRS ,
Reporting Requirements ,
Stock Issuance ,
Tax Planning
Annual Information Statements and IRS Returns -
Requirement to Report -
For (1) any exercise of an incentive stock option (ISO) during 2020 or (2) transfer during 2020 of a share previously purchased pursuant to a...more
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
1/21/2020
/ Compensation & Benefits ,
Electronic Filing ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Filing Requirements ,
Incentive Stock Options ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Reporting Requirements ,
Stock Options ,
Stocks ,
Tax Penalties
Requirement to Report For (1) any exercise of an incentive stock option (ISO) during 2017 or (2) transfer during 2017 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the...more
1/26/2018
/ Compensation & Benefits ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Executive Compensation ,
Incentive Stock Options ,
Information Statements ,
IRS ,
Popular ,
Reporting Requirements ,
Required Forms ,
Tax Planning ,
Tax Returns
On September 12, 2017, the Senate passed the Encouraging Employee Ownership Act of 2017 (H.R. 1343) which directs the SEC to revise Rule 701 of the Securities Act of 1933 (the "Securities Act") to increase the threshold that...more
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
1/19/2017
/ Annual Reports ,
Compensation & Benefits ,
Electronic Filing ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Form 3921 ,
Form 3922 ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Reporting Requirements
Annual Information Statements and IRS Returns -
Requirement to Report -
For (1) any exercise of an incentive stock option (ISO) during 2015 or (2) transfer during 2015 of a share previously purchased pursuant to a...more
The SEC recently adopted its final pay ratio disclosure rules. Commencing in early 2018, public companies[1] will have to disclose (i) their CEO's total annual compensation, (ii) the median total annual compensation of all...more
8/24/2015
/ CEOs ,
Compliance ,
Cost-of-Living Adjustment (COLA) ,
Data Privacy ,
De Minimus Quantity Exemption ,
Disclosure Requirements ,
Executive Compensation ,
Foreign Corporations ,
Foreign Jurisdictions ,
Foreign Workers ,
Form 10-K ,
Form 10-Q ,
Form 8-K ,
Full-Time Employees ,
Median Employee ,
Part-Time Employees ,
Pay Ratio ,
Proxy Statements ,
Seasonal Workers ,
Securities and Exchange Commission (SEC) ,
Temporary Employees
The recent amendments to the Section 162(m) regulations largely follow the changes set forth in the proposed regulations issued in 2011, clarifying two exceptions from the Section 162(m) tax deductibility limit...more
As technology companies find themselves pushing back IPO timelines and staying private for longer periods of time, they continue to aggressively compete for talent, often against public companies like Google and Facebook. ...more
Annual Information Statements and IRS Returns -
Requirement to Report -
For (1) any exercise of an incentive stock option (ISO) during 2014 or (2) transfer during 2014 of a share previously purchased pursuant to a...more
As widely reported, on February 26, 2014, U.S. House of Representatives Committee on Ways and Means Chairman Dave Camp (R-MI) released the proposed Tax Reform Act of 2014 (the "Camp Proposal"). In exchange for simplification...more
4/16/2014
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
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