Where participants recognize compensation income in connection with stock compensation,
the company has a reporting obligation with respect to this income and is also sometimes
required to withhold taxes on the income. This article summarizes the U.S. tax withholding
and reporting requirements for stock compensation.
On June 22, 2016, the IRS proposed new regulations under Section 409A. The proposals are intended to clarify certain aspects of the final regulations under Section 409A and the proposed regulations on inclusion of income for violations of Section 409A.
Although the regulations are not final, they can generally be relied on immediately.
This development is a discussion about some of the most significant clarifications that relate to stock compensation.
The purpose of this white paper is
to highlight the problems with using
beneficiary designations in equity
The conference committee charged with aligning the Senate and House versions of the Tax Cuts and Jobs Act has announced that they have reached an agreement. Here's where the bill ended up with respect to the provisions that impact stock compensation.
Additional implications of the proposed tax reform legislation, including a discussion of the supplemental withholding rate, AMT, long-term capital gains, and estate taxes.
Best Practices for Beneficiary Designations
Everything you need to know about U.S. year-end tax reporting!
This is an informal survey of how our members administratively handle the death of stock plan participants.
IRS instructions for completing Form 1099-MISC.
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