Nicholas Pension Consultants
ERISA Services, Inc.
Nova 401(k) Associates
The Retirement Plan Company (TRPC)/an ABG firm
Creative Pension Consultants, Inc.
Compensation Strategies Group, Ltd.
Atlantic Pension Services Inc
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|IRS Finalizes 162(m) Equity Grant Transition Regulations for Companies Going Public|
Apr. 1, 2015
"The final rules make no changes to the original IRS proposal. They clarify that the transition relief ... expires at different dates depending on the type of equity grant made:  Stock options, stock appreciation rights and restricted stock: For these types of grants, the transition relief applies to all grants made on or before the end of the transition period....  Restricted stock units and phantom shares: For these types of grants, the transition relief applies only to compensation paid on or before the end of the transition period."
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