qualified small business stockIRC section 1202After a short analysis of policy considerations regarding qualified small business stock (QSBS), this article explains the general requirements to obtain the gaKarachale, Christopher ASocial Science Electronic Publishing...
US TAX CONCERNS RELATING TO STOCK RIGHTS UNDER IRC SECTION 409A (AND TRAPS FOR THE UNWARY US EXECUTIVE).Equity incentive arrangements such as stock options and stock appreciation rights are popular among corporate employers and employees worldwide as a means of compensating executives and other ...
However, the tenure of the CEO significantly increases the likelihood of permitting a Section 83(b) election. Research limitations/implications – This study is limited in the sense that it only examines the year 2004 and the results may be unique to that year. An extension of this study to...
Valuation of Stock for Options and SARs: Recent Guidance under Section 409A of the IRCRobert D. Starin
These notices provide guidancefor implementing Internal Revenue Code (IRC) Section 409, which was added to the IRC as a part of the American Jobs Creation Act of 2004. [ FROM AUTHOR]GreeneMemberThomasMemberM.MemberBianchiMemberAldenMember
Final sec. 338 regs. on solely-for-voting-stock requirement. (IRC section 338 regulations on tax-free reorganizations following a qualified stock purchase)Madden, David