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Text of IRS Final Regs: Property Transferred in Connection with the Performance of Services under Section 83
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 25, 2014
"These final regulations provide several clarifications regarding whether a substantial risk of forfeiture exists in connection with property subject to section 83. Specifically, the final regulations clarify that [1] except as specifically provided in section 83(c)(3) and 1.83-3(j) and (k), a substantial risk of forfeiture may be established only through a service condition or a condition related to the purpose of the transfer, [2] in determining whether a substantial risk of forfeiture exists based on a condition related to the purpose of the transfer, both the likelihood that the forfeiture event will occur and the likelihood that the forfeiture will be enforced must be considered, and [3] except as specifically provided in section 83(c)(3) and 1.83-3(j) and (k), transfer restrictions do not create a substantial risk of forfeiture, including transfer restrictions that carry the potential for forfeiture or disgorgement of some or all of the property, or other penalties, if the restriction is violated."

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