Great Lakes Pension Associates, Inc.
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New York City District Council of Carpenters Benefit Funds
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Defined Contribution Account Manager Nova 401(k) Associates
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Greenline Wealth Management
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Retirement Solutions Specialists
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Fringe Benefit Group
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Pollard & Associates
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Retirement Planners and Administrators (RPA)
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Text of IRS Notice 2018-97: Application of Section 83(i) to Stock Options and Restricted Stock Units (PDF)
Internal Revenue Service [IRS] [Official Guidance] Dec. 7, 2018
19 pages. "[This notice provides initial guidance on certain aspects of section 83(i), as enacted by the Tax Cut and Jobs act, specifically:] [1] the application of the requirement in section 83(i)(2)(C)(i)(II) that grants be made to not less than 80% of all employees who provide services to the corporation in the United States, [2] the application of federal income tax withholding to the deferred income related to the qualified stock, and [3] the ability of an employer to opt out of permitting employees to elect the deferred tax treatment even if the requirements under section 83(i) are otherwise met."
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