In the shift away from an exclusive reliance on stock options over the last several years, a number of large
employers have added restricted stock to equity awards in the mix of long-term incentives for executives.
This increased reliance on restricted stock has required companies to become more familiar with some relatively
subtle tax issues that can sometimes arise with respect to these types of awards. Recently, some companies have
discovered that they should have been reporting taxable compensation (and withholding tax from recipients) at the
time before the stock vests with respect to This article provides answers to questions to help you determine whether this problem applies to your company and, if
so, how it can be addressed.
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Accelerated Taxation of Deferred Compensation Under Section 457A...
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Tax Consequences of Noncompliance with Requirements of Section 4...
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10 Reasons to Implement Net Exercise
The Section 409A Survival Guide: A Comprehensive Deferred Compen...
Section 409A Rewrites the Rules on Severance Pay and Benefits
Stock Options in Divorce
Year End U.S. Tax Statements