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Latest Developments

IRS Issues Guidance on New Section 83(i)
Dec 20,2018

This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i).

Practical Implications of Section 83(i) Option and RSU Tax Deferral
Jun 19,2018

This Wilson Sonsini alert takes an in-depth look at the deferral opportunity available for qualified equity grants under new code Section 83(i), as created by the Tax Cuts and Jobs Act.

New US Tax Law Provides Tax Deferral Opportunity for Certain Private Company Equity Grants
Mar 07,2018

This alert from Morgan Lewis summaries new Section 83(i) of the tax code, which allows private companies to offer employees the opportunity to defer income for stock options and RSUs.

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Articles

US Tax Reform: Qualified Equity Grants by Private Companies Under Newly Added Section 83(I)
Jan 12,2018

This Deloitte article provides a summary the treatment of qualified equity grants by certain private companies under newly created Section 83(i) of the Internal Revenue Code. Section 83(i) was added to the tax code by the Tax Cuts and Jobs Act.

New Section 83(i)—Qualified Equity Grants Permit Employees to Defer Taxes on Stock Options or RSUs
Jan 11,2018

This Trucker Huss alert explains why qualified equity grants can be a helpful tax strategy for employees and an excellent recruiting, retention and incentive program for employers. It also reviews the statutory requirements for establishing a qualified equity grant program for eligible employees of an eligible corporation.

More COVID Relief: Form 144 and Section 83(b) Elections
Apr 14,2020
Barbara Baksa

Recent announcements from the SEC and the IRS make it easier to file Form 144 and extend the deadline to file Section 83(b) elections. Plus, don't miss our quick survey on COVID-19.

Six Reasons Why Section 83(i) Is a Trap
Jan 15,2019
Barbara Baksa

What does Tom Petty have to do with stock compensation? Find out, along with six reasons why Section 83(i) isn't all it's cracked up to be. Plus a cute cat pic.

IRS Notice 2018-97 Provides Guidance on Section 83(i)
Jan 03,2019
Barbara Baksa

IRS Notice 2018-97 provides guidance on key aspects of the deferral opportunity for employees of private companies under Section 83(i), including the 80% requirement, tax withholding requirements, and whether companies can opt out of granting Section 83(i) qualified awards.

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Webcasts

Avoiding Stock Administration Asteroids
Feb 27,2014

Are complex rules and regulations on a collision course with your stock plans?

Regulations & Statutes

Notice 2018-97: Guidance on the Application of Section 83(i)
Dec 07,2018

This notice provides guidance on key requirements the apply to qualified equity grants under Section 83(i).

IRS Issues Procedures for Revoking Section 83(b) Elections
Jun 14,2006

IRS Issues Procedures for Revoking Section 83(b) Elections

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

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