Featured Jobs
|
DWC - The 401(k) Experts
|
|
PPS Pension Services
|
|
MAP Retirement
|
|
Frank Pension Consultants, Ltd.
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
Relationship Manager - Defined Contributions Daybright Financial
|
|
DWC - The 401(k) Experts
|
|
Retirement Plan Onboarding Specialist Compass
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
|
Rev. Rul. 2002-22: IRS Rules on Income Tax Aspects of Nonstatutory Stock Option Transfers in Divorce (PDF)
Internal Revenue Service [IRS]
[Official Guidance] May 9, 2002
Excerpt: Issues: Is a taxpayer who transfers interests in nonstatutory stock options and nonqualified deferred compensation to the taxpayer's former spouse incident to divorce required to include an amount in gross income upon the transfer? Is the taxpayer or the former spouse required to include an amount in gross income when the former spouse exercises the stock options or when the deferred compensation is paid or made available to the former spouse?
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |