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About this Blog
Welcome to the Snell & Wilmer Benefits Blog. We will be posting about current employee benefits and executive compensation topics and issues. We invite you to contact the authors with your thoughts or questions.Blog Contributors
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IRS Continues to Extend Key Filing Deadlines in Response to COVID-19
On April 9. 2020, the Internal Revenue Service (the “IRS”) issued Notice 2020-23, which extends a number of key filing deadlines in the wake of the COVID-19 pandemic. The guidance provides welcome relief to individuals and plan sponsors who must … Continue reading
Posted in Employee Benefits, Executive Compensation, Qualified Retirement Plans
| Tagged 5500 deadline, form 990, notice 2020-23, Section 83(b) election
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Proposed IRS Regulations Simplify Section 83(b) Filing Requirements
As explained in a prior blog post, an employee who timely files a Section 83(b) election will be taxed on the fair market value of property transferred (typically restricted stock) to him or her in exchange for services on the … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged Executive Compensation, fair market value, IRS, property transfer, proposed regulations, Section 83(b) election
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The Importance of Section 83(b) Elections for New Companies
Many start-up companies reward their employees with restricted stock subject to time-based (or performance-based) vesting restrictions. What we sometimes find is that the start-up company and the employee do not fully appreciate the tax implications of a restricted stock award … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged Executive Compensation, IRS, restricted stock, Section 83(b) election, vesting restrictions
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