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Executive Compensation Stock Options Internal Revenue Service

DLA Piper

Tax Considerations for Public Company Equity Incentive Awards

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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

Sheppard Mullin Richter & Hampton LLP

2022 Year-End – A Few Executive Compensation Income Tax Reminders

With the holidays in full swing and less than one week remaining in 2022, we wanted to pass along a few compensation income tax related stocking stuffer reminders in connection with the year-end for which companies and/or...more

Troutman Pepper Locke

New Planning Opportunities Inspired by IRS Memo on Taxation of Equity Awards

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Synopsis - The Internal Revenue Service (IRS) released a Generic Legal Advice Memorandum, GLAM 2020-004 (the IRS Memo) dated May 18, 2020 addressing the timing of income and payroll tax withholding on three types of employee...more

Foley & Lardner LLP

Incentive Compensation That is Never Subject to Income Tax – Too Good to Be True?

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Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner that gives them flexibility and drives performance, but receives coveted capital gains treatment. This usually...more

Kilpatrick

Tax Bill Compensation Changes – A Cause for Concern

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The tax bill issued yesterday contains a number of provisions that, if implemented, will result in dramatic changes to the taxation of certain compensation arrangements. ...more

Bracewell LLP

Modifications to Code Section 409A Regulations

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On June 22, 2016, the Internal Revenue Service published proposed regulations under Internal Revenue Code Section 409A, which applies to non-qualified deferred compensation plans and arrangements. The proposed regulations are...more

Foley & Lardner LLP

Setting the Exercise Price of Stock Options

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While there are many differences between large and small employers when it comes to executive compensation, one common issue confronted by employers of varying sizes is how to set the exercise price of stock options....more

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