Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Loan & Distribution Specialist

AimPoint Pension
(Remote)

AimPoint Pension logo

Business Development Director

AimPoint Pension
(Remote / Pompano Beach FL / AL / GA)

AimPoint Pension logo

Retirement Plan Administrator

Bates & Company, Inc.
(Remote / Winter Park FL)

Bates & Company, Inc. logo

Regional Vice President of Sales

The Retirement Plan Company
(Remote / AL / FL / GA / MS)

The Retirement Plan Company logo

Defined Benefit Combo Cash Balance Compliance Consultant

Loren D. Stark Company (LDSCO)
(Remote)

Loren D.  Stark Company (LDSCO) logo

Director of 3(16) Operations

Compass
(Remote / NH / Hybrid)

Compass logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

New Code Section 83(i) Equity for Private Employers: More Headache Than Benefit?
Hall Benefits Law Link to more items from this source
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."

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).
© 2024 BenefitsLink.com, Inc.