May 2013

IRS Not Enforcing Bad Options … Yet

2014-12-15T14:13:29-05:00May 21st, 2013|IRS, Tax Law|

From Teknos… No Sign of IRS Enforcement – Yet No one has seen any sign of the IRS moving to enforce the few provisions of IRC 409A which apply to issuing stock options (the sections pertaining to stock options fill only 6 of 138 pages in the final regulations). […]

April 2013

IRS Prevails- Discounted Options Subject to 409A

2017-01-02T17:01:06-05:00April 25th, 2013|409A, IRS|

From Benefits Notes Blog: "I also found the case interesting because of the time periods involved and the role of the taxpayers in the stock issuance. The case involved actions taken during the 409A transition period, the period of time between January 1, 2005, when the statute became effective, and January 1, 2008, when final [...]

March 2013