Tycor Benefit Administrators, Inc.
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|May 23, 2005 Deadline for Settling Compensatory Stock Options Transferred to Related Persons (PDF)|
Internal Revenue Service [IRS]
May 12, 2005
Excerpt: Notice 2003-47 identifies as a listed transaction for purposes of sections 6111 and 6112 ... a transaction ... in which an officer, director, or employee ... to whom a compensatory nonstatutory stock option or restricted stock is granted ... transfers the option or restricted stock to a related person in exchange for a deferred payment obligation.... Taxpayers have until May 23, 2005, to notify the Service of their intent to participate in the settlement described in the announcement.
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