Year-end IRS reporting requirements are here for stock issued to current or former employees upon the exercise of an incentive stock option or transferred under a tax-qualified employee stock purchase ...

This is a reminder for corporations that issue stock options of deadlines for various tax notices and Internal Revenue Service (“IRS”) filings that are due beginning February 2, 2026. (The deadline is ...

This alert is a reminder of the approaching deadlines for certain year-end reporting requirements applicable to corporations that issue stock to employees (including former employees) upon the ...

Employers sponsoring equity incentive plans or tax-qualified employee stock purchase plans (“ESPP”) must fulfill certain year-end information reporting requirements under Section 6039 of the Code with ...

For (1) any exercise of an incentive stock option (ISO) during 2024 or (2) transfer during 2024 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the ...

This alert is a reminder of the approaching deadlines for certain year-end reporting requirements applicable to corporations that issue stock to employees (including former employees) upon the ...

As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require employers to annually ...