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Research Center : Development

Apr 20,2018 | Baker McKenzie

Tax-Advantaged Status of EMI Options is Now at Risk

EU State Aid approval for EMI plans expired on April 6, 2018; all EMI stock option grants (and possibly exercises) from April 6, 2018 through the effective date of new EU State Aid approval will be non-tax advantaged. Until new EU State Aid approval is received, companies with EMI option plans should consider (1) delaying new EMI option grants and (2) notifying affected optionees of the issue.

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