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Year-End Guidance on New Income Inclusion Deferral for Private Company Options and RSUs
Baker McKenzie 
[Guidance Overview] Dec. 26, 2018 "On December 7th, the IRS issued Notice 2018-97 to provide initial guidance on the new private company income inclusion deferral regime enacted under Code Section 83(i) as part of the 2017 Tax Cuts and Jobs Act.... [T]he Notice serves as validation of the widely-held sense that the risks and complexities of the deferral regime outweigh any potential benefits -- particularly for employers." MORE >> |
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