This alert is a reminder of the approaching deadlines for certain year-end reporting requirements applicable to corporations that issue stock to employees (including former employees) upon the exercise of certain stock...more
1/20/2025
/ Employee Benefits ,
Employee Stock Purchase Plans ,
Filing Requirements ,
Incentive Stock Options ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Reporting Requirements ,
Tax Liability ,
Tax Returns
On December 18, 2024, the IRS issued Announcement 2025-2 which states that the IRS intends to extend the applicability date of many of the 2024 proposed regulations that provide guidance on the required minimum distribution...more
On November 7, 2024, the IRS released Form 15620, which can be used by taxpayers to file Section 83(b) elections in connection with transfers of property that are subject to a substantial risk of forfeiture when transferred...more
Kilpatrick partner Sterling Perkinson and counsel San Parikh recently presented a CLE webinar for Strafford that focused on the 2024 Final Regulations and 2024 Proposed Regulations released on July 19, 2024, implementing the...more