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Research Center : Regulations & Statutes

May 26,2020 |

IRM Procedural Update: Waivers $100,000 Next Business Day Rules for NSO, SAR, and RSU Transactions

Directive to IRS auditors to treat deposit liability for NQSO and SSAR exercises, as well as RSU payouts, as accruing on the settlement date, rather than the transaction date.

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