Category Archives: Stock Options and ESPPs

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Proposed Regulations Revise Annual ISO/ESPP Reporting Requirements

On July 16, 2008, the Internal Revenue Service (“IRS”) issued proposed new regulations relating to the information return and information statement requirements under Section 6039 of the Internal Revenue Code. As we reported in our January 24, 2008 blog article, Code Section 6039 requires corporations to file an information return with the IRS (the “Return”) … Continue Reading
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