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

Featured Jobs

ESOP Valuation Writer
Unique ESOP Valuation Provider
(Telecommute)
Enrolled Actuary
Loren D. Stark Company logo
Loren D. Stark Company
(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 >>



Section 83 and the 'Substantial Risk of Forfeiture'
Winston & Strawn LLP Link to more items from this source
Mar. 3, 2014
"IRS took pains to emphasize that it did not intend the new regulations to change the law only to clarify it. Indeed, the new regulations mostly state settled law and common understanding.... The regulations reemphasize the IRS' long-held position that a provision or clause that may result in forfeiture of property transferred to an individual must be sufficiently likely to actually result in forfeiture in order to prevent taxation of the property upon transfer (or vesting)."

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.