ERISA Services, Inc.
Plumbers Local Union No. 1 Benefit Funds
Loren D. Stark Company
Trucker Huss, A Professional Corporation
Carpenter Morse Group
RTD Financial Advisors
Retirement Plan Consultants
Hochheiser Deutsch & Co, Inc.
Bates & Company
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|Text of IRS Notice Suspending Proposed Application of Employment and Income Taxes to ISOs, ESPPs (PDF)|
Internal Revenue Service [IRS]
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.
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