"The final regulations will have the most direct impact on employers who have granted awards of restricted stock or other restricted property on or after January 1, 2013. That is because the regulations stress the need for these agreements to contain a service or performance-based vesting condition that is not substantially certain to be satisfied.... [T]he final regulations generally offer 'clarifications' of the former regulations rather than new guidance. Still, it is important that affected employers review their restricted stock arrangements and determine whether they should take additional action."  MORE >>