ISO and ESPP -- New Reporting Rules - 24 Feb 2010
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ISO and ESPP -- New Reporting Rules
http://www.martindale.com/employee-benefits-law/article_Thompson-Knight-LLP_920038.htm
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| February 24, 2010 Section 6039 of the Internal Revenue Code (the “Code”) requires a corporation to furnish a written statement to an employee upon the corporation’s transfer of stock pursuant to the employee’s exercise of an incentive stock option (“ISO”) described in Code Section 422(b) and transfers of stock by the employee where the stock was acquired under an employee stock purchase plan (“ESPP”) pursuant to the exercise of an option described in Code Section 423(c) (for example, an option with an exercise price discounted by up to 15% of the value of the stock). |
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