The Securities and Exchange Commission (SEC) held its Roundtable on the executive compensation disclosure requirements at its headquarters in Washington, DC on June 26, 2025. Chairman Paul S. Atkins set the tone in his...more
This is the third part of a series covering certain securities law, corporate governance, and tax considerations related to stock options and restricted stock unit (RSU) awards granted by public companies....more
3/17/2025
/ Compliance ,
Corporate Governance ,
Employee Benefits ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Publicly-Traded Companies ,
Qualified Restricted Stock Units (RSUs) ,
Section 16 ,
Securities Regulation ,
Stock Options ,
Tax Liability ,
Tax Planning ,
Withholding Tax
The US Securities and Exchange Commission (SEC) recently issued a new Compliance and Disclosure Interpretation, Question 103.12 (C&DI), that may significantly impact how public companies engage with their shareholders....more
Section 6039 of the Internal Revenue Code (Code) requires a corporation to furnish a written statement to any employee or former employee who either (i) exercised an incentive stock option within the meaning of Section 422 of...more
1/8/2025
/ Compensation & Benefits ,
Compliance ,
Employee Benefits ,
Employer Responsibilities ,
Equity Compensation ,
Filing Deadlines ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
IRS ,
Reporting Requirements ,
Tax Liability ,
Tax Returns