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Reminder for corporations to issue annual ISOESPP information statements to employees by January 31

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • January 26 2009

Employers must furnish employees who exercised incentive stock options ("ISOs") or sold or otherwise transferred shares acquired under an employee stock purchase plan ("ESPP") during 2008 with a detailed information statement by January 31, 2009

Reminder for corporations to issue annual ISOESPP information statements to employees by January 31

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • January 24 2008

Employers must furnish employees who exercised incentive stock options ("ISOs") or sold or otherwise transferred shares acquired under an employee stock purchase plan ("ESPP") during 2007 with a detailed information statement by January 31, 2008

IRS issues new final regulations for employee stock purchase plans ("ESPP")

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • November 30 2009

The Internal Revenue Service (the "IRS") issued final regulations on November 17, 2009 relating to options granted under an ESPP as defined in section 423 of the Internal Revenue Code (the "Code"

Final regulations issued on ESOP diversification rules

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • June 4 2010

The Internal Revenue Service (the "IRS") recently issued final regulations governing the diversification requirements for certain ESOPs

Time for corporations to get ready to issue annual ISOESPP information statements and file new information returns with IRS; IRS releases new forms and instructions

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • December 16 2010

In January 2011, employers must furnish each employee who exercised incentive stock options ("ISOs") or sold or otherwise transferred shares acquired under an employee stock purchase plan ("ESPP") during 2010 with a detailed information statement by January 31, 2011, and must also file an information return with the Internal Revenue Service (the "IRS") by February 28, 2011 (March 15, 2011 for corporations filing electronically

IRS issues final regulations regarding annual ISOESPP reporting requirements

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • November 19 2009

The Internal Revenue Service (the "IRS") has issued final regulations regarding the information return and information statement requirements under Section 6039 of the Internal Revenue Code