Compensation clawbacks can raise difficult, and often adverse, tax issues for employees and other service providers. Specifically, for clawbacks that are effected on a gross (pretax) basis, questions arise as to how the...more
11/29/2023
/ C-Suite Executives ,
Clawbacks ,
Equity Compensation ,
Executive Compensation ,
Incentive Compensation ,
Income Taxes ,
Listing Rules ,
Nasdaq ,
Rule 10D-1 ,
Securities Exchange Act ,
Tax Liability ,
Third-Party Service Provider
From time to time, and primarily when the economy is booming, allowing stock options to be “early exercised” - that is, allowing options to be exercised before they are vested - becomes in vogue. We are in one of those times....more
5/24/2019
/ Alternative Minimum Tax ,
Capital Gains ,
Corporate Governance ,
Exercise of an Option ,
Holding Periods ,
Incentive Stock Options ,
Income Taxes ,
Qualified Small Business Stock ,
Stock Options ,
Tax Planning ,
Vesting
The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years, the income attributable...more