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Proposed legislation would change the amount and timing of stock option compensation deductions

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • July 31 2009

Last week, U.S. Senators Levin and McCain proposed legislation that, if enacted, would change the amount and timing of corporate tax deductions for stock option compensation

Recent regulations may require hasty amendment of employee stock purchase plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • December 4 2009

Final regulations governing employee stock purchase plans (ESPPs) were issued by the U.S. Department of the Treasury in mid-November

IRS releases guidance on treatment of backdated stock options under Section 162(m)

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 7 2009

In an internal memorandum released July 17, the Internal Revenue Service (IRS) addresses how the agency is handling the treatment of backdated stock options under Section 162(m) of the Internal Revenue Code (IRC