This client alert is intended to remind you of certain 2018 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
1/24/2019
/ Employee Stock Purchase Plans ,
Filing Requirements ,
Form 3921 ,
Form 3922 ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
IRS ,
ISOs ,
Privately Held Corporations ,
Reporting Requirements ,
Stock Issuance ,
Stocks ,
Tax Planning
Section 162(m) of the Internal Revenue Code denies a tax deduction to a public company for compensation paid to certain individuals—called “covered employees”—to the extent that the compensation paid to such individual...more
8/27/2018
/ Compensation & Benefits ,
Covered Employees ,
Employee Benefits ,
Grandfathering Rules ,
Incentive Stock Options ,
Initial Public Offering (IPO) ,
Internal Revenue Code (IRC) ,
New Guidance ,
Performance Incentives ,
Recordkeeping Requirements ,
Section 162(m) ,
Tax Deductions ,
Tax Planning ,
Tax Reform