Employee Benefits Blog

Certain Information Statements for ISOs and ESPPs Due by January 31, 2024

As reported in Part 4 of our 2022 End of Year Plan Sponsor “To Do” List,  Section 6039 of the Internal Revenue Code (the “Code”) requires employers to provide a written information statement to each employee or former employee and file information returns with the IRS regarding: (1) the transfer of stock pursuant to the exercise […]

January 25, 2024 | 1 min read | Tagged: CODE, deadline, equity, ESPP, filing, incentive stock, IRS, ISO, opion, stock purchase plan

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Greg Gautam Partner

New Plan Year, New Wellness Program – Some Things to Keep in Mind

As a follow-up to our recent blog Count Down to Open Enrollment – Some Quick Thoughts, below is a little more detail on how seemingly simple wellness program design changes can have significant legal consequences. HIPAA – Employers feeling extra generous this plan year may want to increase their wellness program’s financial incentive.  It is […]

September 20, 2018 | 3 min read | Tagged: ADA, ADEA, CODE, EEOC, GINA, HIPAA, incentive, surcharge, tobacco, wellness

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Allison B. Bans Counsel

Certain Information Statements for ISOs and ESPPs Due by January 31, 2017

As reported in Part 1 of our 2016 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns with the IRS regarding: (1) the transfer of stock pursuant to the exercise of an Incentive […]

January 12, 2017 | 1 min read | Tagged: 6039, CODE, Employee Stock Purchase Plan, ESPP, Form 3921, Form 3922, Incentive Stock Option, information statement, IRC, IRS, ISO, Section 6039, stock, To do

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Greg Gautam Partner