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Compensation & Benefits › Required Forms

Saul Ewing LLP

Organizing Your Company’s Health and Welfare Plans Part 2: Creating a Committee Checklist

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In the prior article we discussed the reasoning behind creation of a health and welfare committee to oversee administration of the health and welfare plans. In creating a charter, a plan sponsor will need to decide whether to...more

Fenwick & West LLP

IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers - January 2025

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The IRS has issued two forms (along with accompanying instructions) that corporations must use to satisfy the return and information statement requirements under Section 6039 of the Internal Revenue Code of 1986, as amended....more

Alston & Bird

Changes to Employer Reporting Requirements Under the ACA

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Our Employee Benefits & Executive Compensation Group highlights changes that will make it less burdensome in 2025 for plan sponsors to file Forms 1095-B and 1095-C under the Affordable Care Act....more

Ballard Spahr LLP

New IRS Form 15620 Standardization Simplifies Section 83(b) Elections

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The Internal Revenue Service (IRS) recently released IRS Form 15620, Section 83(b) Election (Form 15620), an approved form for taxpayers to use to make a Section 83(b) election. A taxpayer is not required to use Form 15620 to...more

Polsinelli

New Form 5500 Rules Permit More Plans to Qualify for Audit Exemption

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The Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation recently issued final rules on employee benefit plan annual reporting requirements that are effective for plan years beginning on or...more

Morgan Lewis

IRS Instructs Nonprofits on How to Claim Parking Tax Refund

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On December 20, 2019, Congress retroactively repealed Internal Revenue Code (IRC) Section 512(a)(7), which had increased unrelated business taxable income by amounts paid or incurred for qualified transportation fringes....more

Bracewell LLP

IRS Reporting Requirements – 2018 Employee Stock Transactions

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Now that 2019 has begun, corporations should be aware of IRS reporting requirements regarding certain 2018 stock transactions with their employees. Section 6039 of the Internal Revenue Code of 1986, as amended (the...more

Snell & Wilmer

Certain Information Statements for ISOs and ESPPs Due by January 31, 2018

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As reported in Part 3 of our 2016 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns...more

Orrick, Herrington & Sutcliffe LLP

Annual Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans (UPDATED)

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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

Fenwick & West LLP

IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers

Fenwick & West LLP on

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

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