"[T]he U.S. Court of Federal Claims ruled ... that section 409A of the Internal Revenue Code applies to discounted stock options, with the potential adverse tax consequences that the entire appreciation in the option position is subject to the 20% penalty tax under section 409A in addition to ordinary income tax and that this tax would be payable on option vesting rather than on exercise." [Sutardja v. United States, No. 11-724T (Fed. Cl., Feb. 27, 2013)]  MORE >>