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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[.]"

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