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Late last year, the IRS issued final regulations affecting the form and operation of tax-qualified
employee stock purchase plans (ESPPs), as well as final regulations affecting the tax reporting of
transfers of shares acquired from ESPPs and exercises of incentive stock options (ISOs). These
rules went into effect Jan. 1, 2010.
The new ESPP rules include some important clarifications that may necessitate plan amendments or
changes in administrative practices (see our previous newsletter on the 2008 proposed regulations).
In addition, employees must receive information reports that meet updated requirements by Jan. 31,
2010, for ESPP and ISO share transactions that occurred in 2009.