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IRS Provides Initial Guidance For Private Corporations and Their Employees on New Tax Benefit for Stock Options and Restricted Stock Units
Internal Revenue Service [IRS] [Guidance Overview] Dec. 7, 2018
"The [IRS] today issued Notice 2018-97 offering guidance on a recent tax law change that allows qualified employees of privately-held corporations to defer paying income tax, for up to five years, on the value of qualified stock options and restricted stock units (RSUs) granted to them by their employers."
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