News & Analysis as of

ISOs Filing Requirements

Akin Gump Strauss Hauer & Feld LLP

FERC Proposes to Streamline EQR Data Collection and Filing Process

On October 19, 2023, the Federal Energy Regulatory Commission (FERC or the Commission) proposed changes to the method of collection and data being collected in its Electric Quarterly Reports (EQRs).1 Specifically, FERC...more

Cooley LLP

Year-End Reporting for ISO Exercises and ESPP Stock Transfers

Cooley LLP on

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

Sheppard Mullin Richter & Hampton LLP

Reminder to Perform Annual ISO/ESPP Reporting in January 2023

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

Fenwick & West LLP

IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers for 2019

Fenwick & West LLP on

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

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

Cooley LLP

Alert: Year-End Reporting for ISOs and ESPPs

Cooley LLP on

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

Morrison & Foerster LLP

Reminder: Information Statements Due by February 1, 2016, for 2015 Incentive Stock Option and Employee Stock Purchase Plan...

This is a reminder to public and private companies that grant incentive stock options (“ISOs”) or maintain a taxadvantaged employee stock purchase plan (“ESPP”). Under IRS regulations, these companies must provide...more

Orrick, Herrington & Sutcliffe LLP

Annual ISO and ESPP Information and Reporting Requirements

Annual Information Statements and IRS Returns - Requirement to Report - For (1) any exercise of an incentive stock option (ISO) during 2015 or (2) transfer during 2015 of a share previously purchased pursuant to a...more

Akin Gump Strauss Hauer & Feld LLP

FERC Eliminates Annual Retail Purchaser List Filing Requirement

On July 16, 2015, the Federal Energy Regulatory Commission (FERC) eliminated the requirement for certain public utilities, including regional transmission organizations (RTOs), independent system operators (ISOs) and exempt...more

Goodwin

Deadline Approaching for Reporting 2013 ISO Exercises and ESPP Transfers

Goodwin on

Deadlines to provide information statements to employees (and former employees) as well as filings to the IRS regarding incentive stock options and employee stock purchase plans are approaching. Companies should be working to...more

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