China, Denmark, & Sweden: Good News for equity awards
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See blog http://bit.ly/1trIk36 on developments related to better tax treatment for employees for stock grants outside the United States.
Specifically, favorable tax treatment for equity awards is being either extended or proposed in China, Denmark, and Sweden. In addition, there is an intriguing proposal for a new type of stock option right here in the United States.
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Question 1.
In the United States, are executives allowed to deliver shares to companies for tax withholdings from ESO exercises or vesting of RSU units prior to when the tax liabilities occur.
For example if the tax liability occurs March 1, 2017, can the executive, speculating on Jan 1, 2017 on what the tax liability may be, deliver shares to the company on Jan 1, 2017 for the future tax liability on March 1, 2017.
Question 2.
Have you ever seen a Grant agreement that requires or allows a withholding of stock for a tax liability from ESOs or RSUs that has not yet occurred.
Question 3.
Does IRC 83 (c)(3) defer the tax liability if a market purchases of stock is made by officers or directors 3 months prior to the exercise of ESOs or the vesting of RSUs.
Any answer would be appreciated.
John Olagues