The Advisors' Blog

– Broc Romanek

As noted by the memos in our “Stock Options” Practice Area, Section 6039 of the Internal Revenue Code requires companies to furnish a written statement to any employee (or former employee) who either exercised an incentive stock option during 2017 – or first transferred legal title to shares acquired under a Section 423 ESPP during 2017.

These statements on Forms 3921 and 3922 must be furnished to employees no later than January 31st – and companies must file returns with the IRS on Forms 3921 and 3922 no later than February 28th (if filed on paper) or April 2nd (if filed electronically)…

In our “Regulatory Reform” Practice Area, we continue to post oodles of memos about the impact of tax reform on executive pay arrangements…