White Paper

3 Pages
  • 3 Pages

IRS Issues Initial Code Section 83(i) Guidance

 

Mostly good news.

The IRS provided initial guidance in Notice 2018-97 about certain statutory requirements for private corporations granting options and restricted stock units which they intend to treat as qualified equity grants under section 83(i) of the Internal Revenue Code. This white paper reviews questions that corporations have had and how the notice provides a workable solution for tax withholding from former employees.