Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Compliance Consultant

Compass
(Remote / Stratham NH / Hybrid)

Compass logo

Relationship Manager - Defined Contributions

Daybright Financial
(Remote)

Daybright Financial logo

Relationship Manager for Defined Contributions 2

Daybright Financial
(Remote)

Daybright Financial logo

Relationship Manager for Defined Benefits

Daybright Financial
(Remote)

Daybright Financial logo

Defined Contribution Account Manager

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Retirement Plan Administrator

Northwestern Wisconsin Associates, Inc. (NWA, Inc.)
(Wausau WI / Hybrid)

Northwestern Wisconsin Associates, Inc. (NWA, Inc.) logo

Retirement Plan Administrator

Frank Pension Consultants, Ltd.
(Lincolnshire IL)

Frank Pension Consultants, Ltd. logo

Relationship Manager

Compass
(Remote / Stratham NH / Hybrid)

Compass logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

Text of IRS Notice Suspending Proposed Application of Employment and Income Taxes to ISOs, ESPPs (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
June 27, 2002
Notice 2002-47. Excerpt: [U]ntil Treasury and the Service issue further guidance, in the case of a statutory stock option, i.e., an incentive stock option (ISO) ... or an option granted under an employee stock purchase plan (ESPP) ... the Service will not assess the [FICA] tax or [FUTA] tax, or apply federal income tax withholding obligations, upon either the exercise of the option or the disposition of the stock acquired by an employee pursuant to the exercise of the option.

MORE >>

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).