Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|Updated IRS Stock Compensation Audit Guide Provides Compliance Checklist|
Oct. 1, 2015
"[T]he IRS tells its auditors to determine whether:  stock was actually transferred;  stock options were transferred to a related person;  the purchase price was reduced for a note used to acquire employer stock;  elections were punctually made under IRC Section 83(b) and records verify these timely elections;  a substantial risk of forfeiture exists to delay vesting according to the facts and circumstances; and  dividends were paid on restricted stock."
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