News & Analysis as of May 3, 2025

Recordkeeping Requirements

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Deadline Approaching for Reporting 2024 ISO Exercises and ESPP Share Transfers

Goodwin on 1/17/2025

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 (ISOs) by employees...more

New 162(m) Guidance: IRS Notice 2018-68 Clarifies Scope of Tax Reform and Transition Rules

Fenwick & West LLP on 8/27/2018

Section 162(m) of the Internal Revenue Code denies a tax deduction to a public company for compensation paid to certain individuals—called “covered employees”—to the extent that the compensation paid to such individual...more

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Internal Revenue Code (IRC) › Incentive Stock Options › Recordkeeping Requirements

Deadline Approaching for Reporting 2024 ISO Exercises and ESPP Share Transfers

New 162(m) Guidance: IRS Notice 2018-68 Clarifies Scope of Tax Reform and Transition Rules

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