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Stock Options FICA Taxes

White & Case LLP

IRS Issues Guidance on the Deferral of Income from Private Corporation Stock Options and Restricted Stock Units

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On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act added a new Section 83(i) to the Internal Revenue Code of 1986, as amended (the "Code"), pursuant to which certain employees of eligible...more

Foley & Lardner LLP

Incentive Compensation That is Never Subject to Income Tax – Too Good to Be True?

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Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner that gives them flexibility and drives performance, but receives coveted capital gains treatment. This usually...more

Foley & Lardner LLP

Equity Compensation and the Rise of Restricted Stock Units

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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

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