Posted: 9/04/2008

In July, the Internal Revenue Service proposed regulations that would provide a comprehensive set of rules governing stock options issued under employee stock purchase plans.  Earlier in the month, IRS issued proposed regulations relating to ESPP and incentive stock option (ISO) information reporting requirements.  In the attached article, the authors summarize key changes in both regulatory proposals.

If you have any questions, please contact Lou Mazawey or Eric Cotts.

Reproduced with permission from Pension & Benefits Reporter,

Vol. 35, No. 35, 9/2/2008. Copyright 2008 by The Bureau of National Affairs, Inc.

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