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Executive compensation alert: new IRS filing and reporting requirements for ISO exercises and ESPP stock transfers

  • Fenwick & West LLP
  • -
  • USA
  • -
  • December 6 2010

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), with respect to stock issued to employees (or former employees) upon exercise of an incentive stock option (an "ISO") or transferred under a tax-qualified employee stock purchase plan (an "ESPP") and inform you of new Internal Revenue Service ("IRS") filing requirements for transactions that occurred in 2010

Executive compensation: action required for 2010 162(m) performance pay

  • Fenwick & West LLP
  • -
  • USA
  • -
  • November 24 2009

Section 162(m) of the Internal Revenue Code (the "Code") denies a tax deduction to a public company if compensation paid to certain individuals (known as "covered employees") exceeds one million dollars for the taxable year

2009 update on stock options in India

  • Fenwick & West LLP
  • -
  • India, USA
  • -
  • August 7 2009

This is an overview of some of the legal and strategic issues related to a U.S. parent company granting stock options to employees of its Indian subsidiary, including consideration of exchange controls, securities laws and tax burdens

Section 409A valuations and stock option grants for start-up technology and life science companies

  • Fenwick & West LLP
  • -
  • USA
  • -
  • April 15 2008

Federal, and at least one state’s, tax laws make it especially important for companies granting stock options as compensation to set the exercise price of the underlying shares at or above the price that can be shown by a reasonable valuation method to be fair market value (FMV) at the time of grant

2007 update to structuring venture capital and other investments in India

  • Fenwick & West LLP
  • -
  • Cyprus, India, USA
  • -
  • February 28 2007

Many U.S. and other foreign investors are evaluating alternatives for structuring investments into software development, business process outsourcing, drug discovery and other tech and non-tech companies based in India