In August 2004, the IRS issued final regulations relating to incentive stock options (ISOs), which contain important guidance and changes relating to a number of issues affecting ISOs. This Perkins Coie Update summarizes some of the highlights of the final regulations and offers practical guidance.
Reminder: ISO and ESPP Information Returns and Statements
IRS Filing and Reporting Requirements for ISO Exercises and ESPP...
New IRS Filing and Reporting Requirements for ISO Exercises and ...
New Rules for ESPPs and Reporting ISO and ESPP Share Transactions
Treasury Issues Final Regulations under Section 6039
Tax Withholding on Option Exercises Subsequent to Divorce
Final ISO Regulations