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.



J. Marc Fosse

J. Marc Fosse

Tucker Huss

  • Shareholder at Trucker Huss
  • Focuses on all the tax, securities, corporate, and accounting issues related to executive and equity compensation arrangements
  • Works with publicly traded, private, nonprofit and government clients in the design, implementation, and operation of domestic and international executive nonqualified and supplemental deferred compensation plans, as well as equity-based and other long-term incentive compensation arrangements
  • Regularly advises clients regarding handling employee benefit matters in corporate mergers, acquisitions, divestitures, initial public offerings, and other corporate transactions
  • The co-author of the treaties Executive Compensation for Emerging Growth Companies (Thomson Reuters, 3rd ed. 2018), and is a frequent speaker on topics related to executive compensation

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