A series of tables indicating where income attributable to various stock plan transactions is reported on Form W-2 and Form 1099-MISC.
A comparison between the attributes of stock and cash-settled SARs to NQSOs.
This article summarizes the key features, as well as the pros and cons of stock-settled stock appreciation rights.
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.
A summary of the provisions of the Tax Cuts & Jobs Act of 2017 that impact stock compensation.
Sample notification to plan participants that they have received an award or stock option. Includes a list of three things participants need to know.
Key trends in the design of restricted stock/unit, performance award, and stock option programs.
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).
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