The newly adopted Tax Cuts & Jobs Act has provisions that directly and indirectly affect stock compensation, whether in personal financial planning or in company stock plan administration. This article summarizes the provisions that affect in some way the individual taxation of stock compensation. (The individual tax rates and AMT changes end after 2025, reverting to the current rates unless extended.)
US Tax Updates for 2021
IRS Issues Guidance on New Section 83(i)
Tax Changes for 2019
Long-Awaited Guidance on Section 162(m) After 2017 Tax Reform Ch...
IRS Issues New, Mostly Unfavorable Section 162(M) Guidance
IRS Issues Guidance on Section 162(m) Amendments
IRS Issues Long-Awaited Initial Guidance under Section 162(m)
IRS Issues Guidance on Section 162(m)
Incentive Plans and Shareholder Approval After Tax Reform
Practical Implications of Section 83(i) Option and RSU Tax Deferral
Accounting for Lost Deductions on Executive Compensation Above $...
New US Tax Law Provides Tax Deferral Opportunity for Certain Pri...
IRS Releases Additional Guidance on 2018 Wage Withholding
Tax Changes for 2018
Tax Reform Brings Changes to Executive Compensation Landscape
Major US Tax Reform Will Impact Stock Compensation
Tax Cuts and Jobs Act Expected to Come into Effect in 2018
IRS Filing and Reporting Requirements for ISO Exercises and ESPP...
Employer Rules for Withholding the New 0.9% Medicare Tax
New York State Alters Tax on Stock-Based Compensation
IRS Issues Final Regulations on Tax Withholding for Supplemental...