This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i).
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.
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.
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.
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.
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.
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 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.
Are complex rules and regulations on a collision course with your stock plans?
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
Post a Question
Find an Expert