This client alert is intended to remind you of certain 2017 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
1/15/2018
/ Compensation & Benefits ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Filing Requirements ,
Income Taxes ,
IRS ,
ISOs ,
Reporting Requirements ,
Required Forms ,
Stock Options ,
Stock Transfer Restrictions
The Tax Cuts and Jobs Act was passed by both chambers of Congress on Wednesday, December 20, 2017, and will be sent to the President’s desk for final signature. The Fenwick & West team will provide a more detailed analysis in...more
12/21/2017
/ Alternative Minimum Tax ,
Deferred Compensation ,
Employee Benefits ,
Equity Compensation ,
Executive Compensation ,
Pending Legislation ,
Section 162(m) ,
Stock Options ,
Tax Deferral ,
Tax Reform ,
Trump Administration
Paving the way for a net-win for technology companies, Senate Finance Committee Chairman Orrin Hatch (R-Utah) released a modified chairman’s mark to the Tax Cuts and Jobs Act that brings treatment of equity and...more
11/17/2017
/ Alternative Minimum Tax ,
Compensation & Benefits ,
Corporate Taxes ,
Deferred Compensation ,
Executive Compensation ,
Income Taxes ,
Legislative Agendas ,
Proposed Legislation ,
Section 162(m) ,
Startups ,
Stock Options ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Technology Sector ,
Trump Administration
On July 1, 2015, the Securities and Exchange Commission (the “SEC”) proposed rules directing the national securities exchanges (NYSE, NASDAQ, etc.) to create listing standards requiring listed companies to implement policies...more
7/8/2015
/ Clawbacks ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Incentive Compensation ,
Incentive Stock Options ,
Look-Back Measurement Period ,
Nasdaq ,
NYSE ,
Proposed Regulation ,
Securities and Exchange Commission (SEC) ,
Stock Options ,
Total Shareholder Return (TSR)