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Revenue Ruling Addresses Application of Section 457A to Stock Options and Stock Appreciation Rights (PDF)
Buck Link to more items from this source
June 24, 2014
"The revenue ruling confirms the exemption from section 457A for NSOs and stock-settled SARs. A stock right that is exempt from section 409A is also exempt from section 457A unless it constitutes 'a right to compensation based on the appreciation in value of a specified number of equity units of the service recipient.'"

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