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IRS Issues Revenue Ruling on Applicability of Section 457A to Options and Stock Appreciation Rights
Proskauer's ERISA Practice Center Link to more items from this source
June 24, 2014
"By specifically noting that stock-settled SARs exempt from Section 409A are functionally identical to nonqualified stock options with a 'net exercise' feature (i.e., a right to exercise the option by withholding shares subject to the option having a fair market value equal to the applicable exercise price on the date of exercise), the IRS concluded that these SARs are also exempt from Section 457A. [Rev. Rul. 2014-18] confirms that SARs that could be settled other than in stock -- such as in cash -- are not exempt from Section 457A, even if exempt from Section 409A."

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