FCPA Compliance and Ethics Report-Episode 107 the Bio-Rad FCPA Enforcement
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
If you ever want to see a benefits lawyer get nervous, start talking about corporate intent. Yes, the company intended to grant options at an earlier and lower exercise price, and yes it may have made promises to the...more
As reported in Part 4 of our 2022 End of Year Plan Sponsor “To Do” List, Section 6039 of the Internal Revenue Code (the “Code”) requires employers to provide a written information statement to each employee or former...more
Reporting Requirements - Section 6039 of the Internal Revenue Code requires corporations to file information returns with the Internal Revenue Service (IRS) and provide information statements to current and former employees...more
Stock options can provide a much-needed component of compensation for startup employees. Different types of equity compensation have different tax consequences with costs and benefits to the company and its employees. This...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
The House Ways and Means Committee on November 2, 2017, released the proposed Tax Cuts and Jobs Act, which may have significant impact on the taxation of equity and performance-based compensation for both private and public...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
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
Does this apply to us? Only if you had one or more employees exercising incentive stock options (ISOs) during 2015. Does it matter if we are public or private? No....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
Overview - Many professional living and working in Silicon Valley over the last twenty years have become very wealthy as a result of their participation in company stock options plans – qualified and non-qualified....more