"[C]ompanies are required to report the first transfer of legal title to any share purchased under an ESPP plan where the purchase price paid for the share was [1] less than 100% of the fair market value on the date of grant or [2] not fixed or determinable on the date of grant.... Participant information statements may either be delivered or mailed to the participant's last known address or, if the participant has given his or her consent to receive the statement electronically, provided in electronic format."  MORE >>