IRS Finds 409A Violation with Stock Options
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Take a look at CCA 201521013 http://www.irs.gov/pub/irs-wd/201521013.pdf in which the IRS Office of Chief Counsel concluded that discounted options were granted. I've seen few other similar reported rulings/cases. While parts of this are heavily redacted, it also gets into the income inclusion/20% extra tax/interest calculation methodology under the proposed 409A regulations.
Bruce Brumberg, Editor
http://www.myNQDC.com
a Website with content/tools on nonqualified deferred comp
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