Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”) requires that by January 31, 2009, employers provide certain information to their employees (or former employees) who in 2008 either exercised “incentive stock options” (“ISOs”) or transferred shares purchased under an “employee stock purchase plan” (an “ESPP”). The required information is outlined below.
Please see full update for more information.
Please see full publication below for more information.