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Research Center : Regulations & Statutes

Jul 14,2004 |

Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce

This ruling concludes that NQSOs and NQDC transferred by an employee to a former spouse incident to a divorce are subject to FICA, FUTA, and income tax withholding to the same extent as if retained by the employee. The ruling also provides reporting requirements applicable to the wage payments.

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