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New IRS filing and reporting requirements for ISO exercises and ESPP stock transfers

Fenwick & West LLP
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USA
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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

California partnerships subject to anti-retaliation laws

Fenwick & West LLP
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USA
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June 15 2012

In Fitzsimons v. California Emergency Physicians Medical Group, a California court of appeal revived an emergency room physician's retaliation claim against the partnership of which she is a member

Eworkplace policies social-media, privacy & internet-security

Fenwick & West LLP
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USA
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April 3 2012

Traditional concerns for employers have included: harassing or other discriminatory actions; other conduct leading to liability to third-parties; forbidden fraternizing; criminal activity; “frolic and detour” or other slacking; and protection of trade secrets

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New IRS filing and reporting requirements for ISO exercises and ESPP stock transfers

California partnerships subject to anti-retaliation laws

Eworkplace policies social-media, privacy & internet-security

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