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Initial IRS Guidance for Section 83(i) Provides Mostly Good News
Trucker Huss 
[Guidance Overview] Dec. 11, 2018
"[Notice 2018-97] clarifies that the 80% test cannot be satisfied based on a single-date snapshot of the employer's US workforce.... [E]mployers are on the hook to pay the required income tax withholding even if the employer cannot obtain the funds from an employee or former employee.... Because escrow of deferral stock is now mandatory, ... employers can prevent awards from being qualified equity grants by not entering into an escrow arrangement with the grantee."
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