Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Bates & Company, Inc.
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Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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New Code Section 83(i) Equity for Private Employers: More Headache Than Benefit?
Hall Benefits Law May 16, 2019
"A private corporation must grant either options or restricted stock to at least 80 percent of employees within the calendar year.... [If] the business has repurchased stock in the previous year, then they cannot offer the election.... 83(i) election plans are not compatible with other types of stock incentive plans such as incentive stock options (ISOs) and employee stock purchase plans (ESPPs).... At the end of the deferral period ... the employer must withhold income tax equivalent to the tax on the value of the stock at vesting in escrow ... even if the value of the stock has decreased over the deferral period."
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