News & Analysis as of

Income Taxes › Employee Benefits › Qualified Restricted Stock Units (RSUs)

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Jones Day

Employee Stock Plans: International Reporting Requirements (UPDATED)

Jones Day on

This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in...more

Orrick, Herrington & Sutcliffe LLP

UPDATE: Russian Central Bank Clarification Provides Limited Exception to Decree No. 81

Orrick, Herrington & Sutcliffe LLP on

On March 18, 2022, the Russian Central Bank clarified that the restrictions imposed under Decree No. 81 (see our earlier alert below) do not apply if a Russian resident acquires shares from a company of an “unfriendly”...more

Orrick, Herrington & Sutcliffe LLP

Practical Approaches to Employee Equity in Russia under Presidential Decrees

Orrick, Herrington & Sutcliffe LLP on

The Russian President has issued Decree No. 81 — “due to the unfriendly actions of the US and other countries in violation of international law” — establishing special procedures for any transactions leading to the transfer...more

Lowenstein Sandler LLP

Double Vesting Restricted Stock Units

Lowenstein Sandler LLP on

This episode of “Just Compensation” features Darren Goodman, Taryn Cannataro, and Megan Monson discussing restricted stock units (or RSUs). The panel describes what a RSU is, the pros/cons of issuing RSUs, and different types...more

Jones Day

International Employee Stock Plans: 2019 Mid-Year Developments

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This White Paper highlights some recent developments in certain countries relating to employee stock plans offered by multinational companies to employees in such jurisdictions. BELGIUM - New Tax Withholding...more

Holland & Knight LLP

Section 83(i): Considerations and Pitfalls for Private Employers

Holland & Knight LLP on

• Now that the IRS has issued additional guidance on the practical considerations of the election to defer compensation allowed by Section 83(i) of the Internal Revenue Code of 1986, as amended, it has become clearer that...more

Foley & Lardner LLP

Equity Compensation and the Rise of Restricted Stock Units

Foley & Lardner LLP on

In recent years, equity compensation programs have increasingly been using restricted stock units (RSUs). A manufacturing company recently made news when it granted RSUs worth millions of dollars to thousands of its employees...more

Bradley Arant Boult Cummings LLP

New Deferral Opportunity for Stock Awards

Bradley Arant Boult Cummings LLP on

The Tax Cuts and Jobs Act includes a new provision that can delay the taxation of compensation paid to employees of “eligible corporations” in the form of “qualified stock” for up to five years. The provision is set forth in...more

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