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|Notice 2002-31: Proposed Ruling on Withholding Tax Aspects of Nonqualified Stock Option Transfers (PDF)|
Internal Revenue Service [IRS]
May 9, 2002
Excerpt: This notice sets forth the contents of a proposed revenue ruling explaining how [FICA, FUTA], and the Collection of Income Tax at Source on Wages (income tax withholding) apply to a transfer of interests in nonstatutory stock options and nonqualified deferred compensation to a former spouse incident to a divorce. The proposed revenue ruling also contains proposed reporting requirements with respect to such transferred interests.
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