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Employers Can Satisfy Tax Obligations of Rank-and-File Employees with 'Backdated' Options
Internal Revenue Service [IRS] 
Feb. 9, 2007 Excerpt: Internal Revenue Service officials today announced an initiative aimed at providing relief for rank-and-file employees affected by their companies' issuance of backdated and other mispriced stock options. While the program will be available to help these employees who may be unaware that they held backdated options, the opportunity will not be available for backdated options exercised by most corporate executives or other insiders. |
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