The IRS has issued two forms (along with accompanying instructions) that corporations must use to satisfy the return and information statement requirements under Section 6039 of the Internal Revenue Code of 1986, as amended....more
1/20/2025
/ Compensation & Benefits ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Incentive Stock Options ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Reporting Requirements ,
Required Forms ,
Tax Returns
Increased 701 Disclosure Threshold -
The U.S. Securities and Exchange Commission unanimously voted on July 18 to adopt final amendments to Rule 701, which provides private companies an exemption from registration for...more
7/20/2018
/ Amended Rules ,
Comment Period ,
Disclosure Requirements ,
Employee Benefits ,
Form S-8 ,
Gig Economy ,
Offerings ,
Public Comment ,
Registration Requirement ,
Rule 701 ,
Securities and Exchange Commission (SEC) ,
Stock Options ,
Threshold Requirements
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
1/15/2018
/ Compensation & Benefits ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Filing Requirements ,
Income Taxes ,
IRS ,
ISOs ,
Reporting Requirements ,
Required Forms ,
Stock Options ,
Stock Transfer Restrictions
On October 4, 2013, California reduced the additional California state income taxes levied on deferred arrangements that violate Section 409A of the Internal Revenue Code. For taxable years beginning on January 1, 2013,...more