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Research Center : Development

Sep 29,2017 | Sinead M. Kelly and Anne G. Batter, Baker McKenzie

Employment Tax Considerations for Equity Plans as T+2 Takes Effect

This article looks at the impact of the new T+2 settlement cycle on the timing of tax withholding and deposit of taxes with the IRS, as well as other related equity award administration, tax withholding, and tax calculation topics, with a particular focus on stock options and restricted stock units.

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