Stock Option Repricing: What Do Tech Companies Need to Know, What Different Forms Do They Take, and How Can Repricing Contribute to a Motivated Workforce?
What Non-US Startups Need to Know About Granting Stock Options
Why is a 409A Valuation Important?
Revisiting Executive Compensation and Employee Incentive Plans
Requirement to Report For (1) any exercise of an incentive stock option (ISO) during 2023 or (2) transfer during 2023 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the...more
This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as amended, with respect to...more
Deadlines are approaching for employers to report employee exercises of incentive stock options and employee stock purchase plan purchases during 2023. Corporations that offer incentive stock options (ISOs) or maintain a...more
Companies frequently grant tax-advantaged incentive stock options (ISOs) or sponsor a tax-advantaged employee stock purchase plan (an ESPP) to provide tax-advantaged equity incentives to employees that are U.S. taxpayers. One...more
This Client Alert is intended to remind you of certain 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
As a reminder, the Internal Revenue Code requires that you furnish an information return to each individual (“optionee”) who exercised an incentive stock option (ISO) during 2022 and to each individual (“transferor”) who...more
Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees and former employees and send information filings to the IRS regarding exercises of incentive stock options (ISOs)...more
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require employers to annually furnish each employee who exercised...more
Annual Information Statements and IRS Returns Requirement to Report For (1) any exercise of an incentive stock option (ISO) during 2021 or (2) transfer during 2021 of a share previously purchased pursuant to a tax-qualified...more
Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more
Now that 2021 is here, corporations should be aware of IRS reporting requirements regarding certain 2020 stock transactions with their employees. Section 6039 of the Internal Revenue Code of 1986, as amended (the...more
This White Paper highlights some of the principal annual reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in selected...more
Deadlines are approaching for employers to report last year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more
Annual Information Statements and IRS Returns - Requirement to Report - For (1) any exercise of an incentive stock option (ISO) during 2020 or (2) transfer during 2020 of a share previously purchased pursuant to a...more
This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as amended, with respect to incentive stock option exercises and transfers of stock...more
Requirement to Report - For (1) any exercise of an incentive stock option (ISO) during 2019 or (2) transfer during 2019 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the...more
This client alert is intended to remind you of certain 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
Deadlines are approaching for employers to report the year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more
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
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