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IRS Announces Proposed Regulations for ISO's and ESPP's
Pillsbury Winthrop LLP 
Jan. 18, 2002 Excerpt: The Internal Revenue Service ... has issued proposed regulations, which clarify current law regarding the Federal Insurance Contributions Act ('FICA') and the Federal Unemployment Tax Act ('FUTA'). The proposed regulations ... generally provide that an individual who exercises certain statutory stock options may realize 'wages' for purposes of FICA and FUTA. MORE >> |
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