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July Business Services
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Employer Return Requirements for ISOs and ESPPs: New Reporting Requirements for 2011
Proskauer Rose LLP 
[Guidance Overview] Jan. 24, 2011 The new reporting rules do not replace the existing rules requiring a corporation to report and withhold on any taxable income recognized by an employee on the exercise of an option. The final regulations only provide for enhanced reporting requirements with respect to return and information statements. |
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