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

Certain Information Statements for ISOs and ESPPs Due by January 31, 2018

As reported in Part 3 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 25, 2018 | 1 min read | Tagged: ESPP, filing, Form 3921, Form 3922, IRS return, ISO, Section 6039

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Greg Gautam Partner

IRS: Don’t Answer All the 5500 Questions!

The 2015 Form 5500 added some new optional compliance questions for the 2015 Forms 5500 and 5500-SF. In December 2015, the IRS issued frequently asked questions on the new compliance questions and strongly encouraged plan sponsors to answer the questions. On February 18, the IRS changed course and announced that plan sponsors should not complete […]

April 21, 2016 | 1 min read | Tagged: 5500, 5500-sf, annual report, complete, filing, form, Form 5500, IRS, office of management and budget, omb

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Anne M. Meyer Partner