Coronavirus (COVID-19) News and Resources
Coronavirus (COVID-19) Webcasts
Subscribe to Free Daily Newsletters
Post a Job

Featured Jobs

Retirement Plan Processor
T Bank NA logo
T Bank NA
(Dallas TX)
Defined Contribution Account Manager
Nova 401(k) Associates logo
Nova 401(k) Associates
(Houston TX / Dallas TX / Scottsdale AZ / Telecommute)

Free Daily News and Jobs

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Get the BenefitsLink app LinkedIn
Twitter
Facebook

<< Previous news item   |   Next news item >>



IRS Issues Final Regs Under Section 83 Regarding Substantial Risk of Forfeiture Analysis
Proskauer's ERISA Practice Center Link to more items from this source
Mar. 2, 2014
"The Final Regulations make three important clarifications relevant to 'substantial risk of forfeiture' analysis: [1] A substantial risk of forfeiture generally may only be established through a service condition or a condition related to the purpose of the transfer ... [2] In determining whether a substantial risk of forfeiture exists, both [a] the likelihood that a forfeiture condition will occur and [b] the likelihood that the forfeiture condition will be enforced must be taken into consideration. [3] Transfer restrictions on securities (such as lock-up provisions, buyback provisions, blackout periods and limited trading windows insider trading compliance programs) generally do not create a substantial risk of forfeiture[.]"

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2020 BenefitsLink.com, Inc.