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New Tax Law Provides Tax Deferral Opportunity for Certain Private Company Equity Grants
Morgan Lewis Link to more items from this source
Mar. 12, 2018

"[New] Code Section 83(i) ... will allow certain private company employees to defer federal income tax on eligible stock options and restricted stock units for up to five years following their respective exercise or settlement.... Section 83(i) could be useful for bridging the gap between when an employee is subject to income tax and when the employee's shares can be liquidated."

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