Double-vest restricted stock unit awards (Double-Vest RSUs) made headlines a few years after the end of the Great Recession when they were awarded by pre-IPO tech giants. Since that time, it has become increasingly common for...more
2/17/2023
/ Early Stage Companies ,
Employee Stock Purchase Plans ,
Equity Compensation ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Liquidity ,
Popular ,
Qualified Restricted Stock Units (RSUs) ,
Recruitment Incentives ,
Startups ,
Stock Options
In response to the COVID-19 pandemic, the U.S. Internal Revenue Service (“IRS”) issued Notice 2020-23, 2020-18 IRB 732 (April 27, 2020) (the “Notice”) providing a temporary extension, until July 15, 2020, for Internal Revenue...more