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Employee Benefits › Income Taxes › Employees

Mintz - Tax Viewpoints

New Electronic Filing Option for Section 83(b) Elections

Mintz - Tax Viewpoints on

On November 7, 2024, the Internal Revenue Service (IRS) released Form 15620, Section 83(b) Election (“Form 15620”), standardizing the requirements to make an election pursuant to Section 83(b) (“Section 83(b) Election”), with...more

Pillsbury - Propel

Equity Compensation Primer: ISOs v. NSOs

Pillsbury - Propel on

Many early-stage companies give employees, consultants, advisors, board members and other service providers (referred to as “service providers”) an opportunity to own a stake in the company through the grant of compensatory...more

Seyfarth Shaw LLP

IRS Clarifies the Federal Income and Employment Tax Treatment of Contributions to and Benefits Paid from State Paid Family and...

Seyfarth Shaw LLP on

As mandatory State paid family leave and paid family and medical leave (collectively “PFML”) programs have significantly expanded and proliferated in recent years, participating employers and employees have been faced with a...more

DLA Piper

What's New in 2025 for Global Equity Plans

DLA Piper on

As we settle into 2025, companies granting equity compensation awards to their employees around the world are encouraged to monitor developments that affect compliance and administration across different jurisdictions. ...more

Epstein Becker & Green

Employee Benefit Strategies to Aid Workers During 2025 California Wildfires

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The wildfires moving through Southern California have destroyed communities and displaced countless individuals....more

Sheppard Mullin Richter & Hampton LLP

Reminder about Annual ISO/ESPP Reporting in January 2025 and New Section 83(b) Election Form

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Annual Reporting on ISO/ESPP Transactions - As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require...more

Ballard Spahr LLP

PA Excludes Dependent Care Assistance from Taxable Income

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The Commonwealth of Pennsylvania changed its tax treatment of assistance that employers provide for dependent care services – including dependent care flexible spending accounts. Retroactive to January 1, 2023, Pennsylvania...more

Verrill

When Cash is not King: Holiday Gifts as “De Minimis” Fringe Benefits

Verrill on

To celebrate the holiday season, this post highlights the tax consequences of employer-sponsored holiday perks such as gift cards, turkeys, hams and gift baskets. Under the current tax rules, employers may give infrequent low...more

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