Understanding New Employer Reporting Requirements for Incentive Stock Option and Employee Stock Purchase Plan
A while back, the Internal Revenue Service (IRS) published Final Regulations under Section 6039 of the Internal Revenue Code, which requires employers to file certain statements for employees exercising incentive stock options and transferring shares acquired under employee stock purchase plans under Code Section 422 and Code Section 423 respectively.
The IRS issued final rules for reporting requirements particularly with respect to Form 3922, which companies may find confusing and difficult to follow.
The best way to prevent costly errors and IRS penalties is to ensure that your Form 3922 policies conform to the best practices. This Live Webcast will help you ensure compliance with these best practices and head off potential problems.
The Knowledge Group is assembling a panel of experts to help employers understand and to ensure compliance. The speakers will share their expertise in a two-hour LIVE Webcast.
AmyLynn Flood, Partner,
Andrew Katsoudas, Director,
- New regulations will provide added flexibility in the following:
- Documentation of the statutory requirements
- Determination of Grant date
- Determination of $25,000 limits
- The new regulations will also require new reporting obligations on the part of the employer.
- Discussion about 3921 and 3922 reporting requirements; timing and deadlines for submissions
Alison Wright, Partner,
Baker & McKenzie LLP
- Overview of Section 6039 Reporting for ESPPs and ISOs
- Increased Penalties for Late, Incorrect or Failure to File
- ESPP Tax Rules
- Interplay of Forms W-2, 3922 and 1099B on Reporting Sales of ESPP Shares
- Examples of Purchase and Sale Scenarios
Kristin Taylor, Manager, Compensation & Benefits,
BDO USA LLP
- Creating Participant Statements and IRS Filings
- Communication to Employees
- Non-Resident Employees
- Navigating your way through Publication 1220 for e-filers
Who Should Attend:
- All Tax Executives
- Chief Financial Officers
- Chief Compliance Officers
- General Counsel
- Tax Counsel
- Tax Advisors
- Tax Attorneys
- Tax and audit professionals
Alison Wright is a partner in the San Francisco/Palo Alto office of Baker & McKenzie LLP where her practice focuses on the tax, securities and ERISA aspects of executive and equity compensation (including nonqualified deferred compensation plans, stock compensation plans and employee stock purchase plans) and of traditional employee benefit plans — including 401(k) and other retirement plans — health and welfare plans and cafeteria plans.
Alison Wright is a partner in the San Francisco/Palo Alto office of Baker & McKenzie LLP where her practice focuses …
AmyLynn Flood is a Partner in PricewaterhouseCoopers’ Global Human Resource Services Group, where she works in the Total Compensation practice. Her practice centers on executive compensation and its related tax issues. She primarily focuses on the implementation and maintenance of global equity-based compensation plans. AmyLynn has significant experience addressing the impact of corporate restructuring (mergers, spin-off, etc) on global equity-based compensation plans. She also spends considerable time addressing domestic issues such as golden parachute payments and their related implications, deferred compensation planning, and administration of equity-based plans. Before joining PwC, AmyLynn worked at a regional accounting firm where she provided auditing and tax services to her clients.
AmyLynn is a graduate of LaSalle University and received her Masters of Science in Taxation at Drexel University. She is licensed as a Certified Public Accountant in the state of Pennsylvania and co-authored articles for the “Journal of Employee Benefits” and the “Oil, Gas and Energy Quarterly” addressing employee benefit issues.
AmyLynn is a member of the National Association of Stock Plan Professionals, currently serving on the Advisory Board of the Certified Equity Professional Institute and is a member of the Leadership Team for the NYC Metro chapter of the Global Equity Organization. She also serves on the Alumni Board for LaSalle University.
AmyLynn Flood is a Partner in PricewaterhouseCoopers’ Global Human Resource Services Group, where she works in the Total Compensation practice. …
Andrew is a Director in the Global Human Resource Services consulting practice of PwC. He specializes in domestic and international executive compensation planning, design and implementation. Andrew’s work includes extensive experience in the areas of global equity plan design, and implementation; global equity compliance; employment contracts; executive compensation disclosure; stock-based long-term incentives (including the design and implementation of private company and pre-IPO programs); and change in control and severance. Andrew also has experience in issues associated with merger and acquisitions, initial public offerings, spin-offs, and other corporate restructurings.
Andrew is the author of “The New SEC Disclosure Rules on Executive Compensation Disclosure: The Impact on Your Company’s Internal Policies, Procedures and Risk Management Profile” published in the hr innovations Journal, Winter 2006; “Moving Out of Uncertainty: New Trends in Equity Rewards” published in the hr innovations Journal, Winter 2006; “Regulating the Use of Stock for Compensation Purposes” published in the ACA Journal, Spring 1998; and “Stock Law” published in the WorldatWork Journal in the second quarter of 2001.
Andrew received a Juris Doctor degree, cum laude, from Loyola University Chicago School of Law, and his Bachelors of Business Administration degree in Economics, magna cum laude, from Loyola University Chicago.
Andrew is a Director in the Global Human Resource Services consulting practice of PwC. He specializes in domestic and international …
Kristin is a Manager in the Compensation and Benefits practice and is based in the San Diego office. She has 4 years of experience in the compensation and benefits arena, with areas of focus including equity compensation, deferred compensation, and golden parachutes. She also has experience consulting on stock option mispricing issues as well as transitioning companies from excel based equity compensation recordkeeping to stock administration systems. The BDO Compensation and Benefits team consults extensively with public and private companies on accounting for stock based compensation under APB 25 and ASC 718.
Kristin is a member of the National Association of Stock Plan Professionals.
Kristin is a Manager in the Compensation and Benefits practice and is based in the San Diego office. She has …
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About Baker & McKenzie LLP
Baker & McKenzie defined the global law firm in the 20th century, and is redefining it to meet the challenges of the global economy in the 21st. We bring to matters the instinctively global perspective and deep market knowledge and insights of 3,750 locally admitted lawyers in 68 offices worldwide. We have a distinctive global way of thinking, working and behaving – “fluency” – across borders, issues and practices.
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