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Tax Law Roundup current law developments in U.S. taxation

Category Archives: Stock Awards

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Final Regulations Clarify Timing of Compensation For Restricted Equity

Posted in Compensation, Deferrals, General, Stock Awards, Substantial Risk of Forfeiture

New IRS final regulations address when a service provider (employee) can defer income for compensatory equity that is subject to a “substantial risk of forfeiture”.  Section 83 allows service providers to defer taxation on the transfer of property in connection with the performance of services until the earlier of when the property (a) is no longer… Continue Reading