Understanding Section 457A and Its Impact on Equity Awards
Now over ten years after the passage of Section 457A of the Internal Revenue Code in 2008, this presentation will review the fundamentals of Section 457A and help audience members identify situations where Section 457A could require design changes to equity award grants and solutions for the design of such equity awards to avoid any negative tax consequences as a result of Section 457A.
For any companies that make equity grants (or cash incentive awards) to US taxpayers of stock of foreign corporations or any companies that make equity grants (or cash incentive awards) to US taxpayers who live and work in foreign jurisdictions needs to understand Section 457A and its potential application to such grants. Additionally, any partnerships whether foreign or domestic that make equity grants (or cash incentive awards) to US taxpayers need to understand Section 457A and its potential application to such grants.
Please Note: This NASPP meeting will be a Webinar. Please RSVP so we can send you the url that will be used for the meeting.
Wednesday, November 11, 2020
TIME: 9:45 - 10:00 am CT - Informal Networking
10:00 - 11:00 am CT - Program
to Susan Daley at Chicago@naspp.com
to confirm your attendance. Feel free to share this invite with colleagues who might be interested in joining NASPP.