Restricted Stock and Units

This article summarizes the tax and accounting treatment of dividends and equivalents on equity awards. The article also discusses common trends in the payment of dividends and equivalents.

A series of tables indicating where income attributable to various stock plan transactions is reported on Form W-2 and Form 1099-MISC.

This article discusses the tax and accounting consequences of retirement provisions included in RSU awards, with an in-depth look at the rules around collecting FICA payments and best practices in this area.

A procedural update to the Internal Revenue Manual clarifies instructions relating to the application of late-deposit penalties to tax withholding for NQSOs and extends existing penalty relief to restricted stock units and stock-settled SARs.

IRS GLAM 2020-004 clarifies when income is recognized and the company's tax withholding deposit liability accrues for nonqualified stock option exercises, stock-settled SAR exercises, and payouts of restricted stock units.

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 article summarizes the characteristics, advantages, and tax treatment of RSUs.

A chart comparing the accounting, tax, securities law, and administrative considerations for restricted stock and units.

This letter discusses three tax issues arising from the accelerated vesting of RSUs of which employers should be aware.

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.

Should restricted stock and RSUs be treated as part of an employee's regular rate of pay for purposes of calculating overtime payments?

Dig deeper into the nuances of administering dividends and dividend equivalent payments for restricted stock and units.

This article by Raymond James explains the factors executives should consider before making a Section 83(b) election.

Sample cover letter to notify plan participants that they have received an award of stock or units.

Sample email to announce to stock plan participants that their grant agreement is available online.

A deep dive into the many challenges facing issuers with a retirement eligible population.

Find out the latest practices and trends in stock compensation!

Find out the latest practices and trends in stock compensation!

Key trends in the design of restricted stock/unit, performance award, and stock option programs.

This 46th annual FW Cook Top 250 Report details the long-term incentive practices and trends of the 250 largest companies in the Standard & Poor’s (“S&P”) 500.

This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500. The report covers LTI grant types and usage by industry, equity mix, vesting and other award terms, performance plan characteristics, CEO LTI grant value mix, and performance measure adjustments for impact of currency fluctuations.

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.

This Generic Legal Advice Memorandum the timing of (i) income inclusion and application of FICA taxes and federal income tax withholding and (ii) the employer’s obligation to deposit withheld employment taxes occur with respect to NQSOs, stock-settled SARs, and restricted stock units (RSUs).

Proposed rules on section 409A addressing grants to newly hired employees, payments upon death, accelerations or delays in payments due to foreign ethics or conflicts of interest laws, separation pay, distribution of restricted stock in lieu of compensation, and vesting under the income inclusion rules.