Last year, the US Internal Revenue Service (IRS) released Form 15620 for taxpayers to make elections under section 83(b) of the Internal Revenue Code, an important part of US tax planning for founders, employees, board...more
7/18/2025
/ Carried Interest ,
Electronic Filing ,
Employee Benefits ,
Equity ,
Equity Compensation ,
Equity Securities ,
Filing Deadlines ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRC Section 83(b) ,
IRS ,
Startups ,
Tax Forms ,
Tax Planning ,
Taxation ,
Third-Party Service Provider ,
Vesting
On January 14, 2025, the Internal Revenue Service and the US Treasury Department issued proposed regulations under Section 162(m) of the Internal Revenue Code (Code) to implement changes under the American Rescue Plan Act of...more
2/24/2025
/ American Rescue Plan Act of 2021 ,
Corporate Taxes ,
Executive Compensation ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Securities Regulation ,
Tax Planning ,
Tax Reform ,
U.S. Treasury
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 (ISOs) by employees...more
1/17/2025
/ Compliance ,
Deadlines ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Incentive Stock Options ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Recordkeeping Requirements ,
Reporting Requirements ,
Required Forms ,
Stock Options
As part of US tax planning for founders, employees, board members, and other individual service providers who receive equity that is subject to vesting in connection with their services, Section 83(b) elections are frequently...more
12/5/2024
/ C-Suite Executives ,
Capital Gains ,
Capital Gains Tax ,
Equity Compensation ,
Income Taxes ,
IRC Section 83(b) ,
IRS ,
Required Forms ,
Tax Planning ,
Third-Party Service Provider ,
Vesting
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