Stock Options in an Employee Stock Purchase Plan: Mastering the New IRS Regs
Meeting the Comprehensive Rules for Plan Qualification and Tax Treatment
Recording of a 110-minute CPE webinar with Q&A
This course will review and explain key terms of the new IRS regulations on employee stock purchase plans and related rules on incentive stock options, performance-based incentives, and parachute payments in M&A.
- New IRS rules on stock options in employee stock purchase plans
- Guidance to comply with Sect. 423
- Comprehensive rules on options issued within an ESPP
- Update Sect. 423 rules to reflect new laws and to ensure consistency with Sect. 422
- New illustrative examples, clarifying principles and concepts
- New IRS rules on stock option information returns under Sect. 6039
- Filed following a stock transfer, in addition to giving an employee an information statement
- What information must be disclosed on the information returns
- Additional relevant code sections to the new rules
- Sect. 422 on incentive stock option plans
- Sect. 162(m) on deductions for performance-based incentives
- Sect. 280G penalties on excess executive parachute payments in M&A
The panel will analyze these and other important subjects:
- The new Sect. 423 rules: How a plan will meet the requirements for an employee stock purchase plan, and income tax treatment of options received under an ESPP.
- Interrelationship with the Sect. 422 rules: How the new comprehensive regulations will be woven with the ISO standards.
- The new information return requirement: What must be disclosed and when.
- Relevant terms of Sect. 162(m) and Sect. 280G.
Partner, Global Equity Compensation and Executive Compensation Practice
Baker & McKenzie
He has helped more than 300 multi-national companies extend stock plans to employees outside the U.S., with a... | Read More
He has helped more than 300 multi-national companies extend stock plans to employees outside the U.S., with a particular recent focus on tax recharge projects and the interplay between accounting, transfer pricing and tax deduction issues. He lectures frequently on international equity issues.Close
Atlanta Compensation and Benefits Practice Leader
He has 20 years of experience at Grant Thornton and a Big Four firm. He works with clients on all areas of employee... | Read More
He has 20 years of experience at Grant Thornton and a Big Four firm. He works with clients on all areas of employee benefits, particularly in self-funded welfare benefits plans, HIPAA and COBRA compliance and qualified retirement plans.Close