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16-Jan-2018 08:17

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The IRS's interest in the tax implications of backdated options is not new.We are currently working with a number of clients that have already received Information Document Requests ("IDR") from the IRS requesting information relating to the backdating issue.

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The Directive includes a form IDR for use in any audit of backdated options.Additional taxes could also be triggered for the employee (requiring tax withholding by the employer) upon exercise of a disqualified option (and taxes may have been overpaid in prior tax years, requiring preparation of amended returns, due to misclassified option exercises made in those years).The third tax issue identified in the Directive relates to § 409A, which applies to any discounted stock options granted after December 31, 2004, as well as any earlier granted discounted stock options, with either: (a) vesting occurring after December 31, 2004, or (b) terms that are materially modified after October 3, 2004.Further, the form IDR requires the company to identify information relating to individuals who may have benefited from backdating.

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Specifically, the form IDR requires the company to provide the names and positions of each individual who exercised stock option grants during the years under examination, including: (i) the date the necessary corporate action was completed for the grant of each stock option; (ii) the effective date (or backdate) of the stock option grant; (iii) the fair market value of the underlying stock on each of the aforementioned dates; (iv) the exercise price for each stock option grant; (v) the exercise date for each stock option grant; (vi) the fair market value of the underlying stock on the exercise dates; and (vii) the income tax deduction claimed for compensation reported on exercised options, including § 162(m) computations.IRS Circular 230 Disclosure: to ensure compliance with requirements imposed by the IRS, we inform you that any U. Stock option backdating has erupted into a major corporate scandal, involving potentially hundreds of publicly-held companies, and may even ensnare Apple's icon, Steve Jobs.First, backdated options raise deductibility issues pursuant to § 162. An exception to this limitation is set forth in Treas. § 1.162- 27(e)(2)(vi), which exempts "qualified performance based compensation" from the

Specifically, the form IDR requires the company to provide the names and positions of each individual who exercised stock option grants during the years under examination, including: (i) the date the necessary corporate action was completed for the grant of each stock option; (ii) the effective date (or backdate) of the stock option grant; (iii) the fair market value of the underlying stock on each of the aforementioned dates; (iv) the exercise price for each stock option grant; (v) the exercise date for each stock option grant; (vi) the fair market value of the underlying stock on the exercise dates; and (vii) the income tax deduction claimed for compensation reported on exercised options, including § 162(m) computations.

IRS Circular 230 Disclosure: to ensure compliance with requirements imposed by the IRS, we inform you that any U.

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Specifically, the form IDR requires the company to provide the names and positions of each individual who exercised stock option grants during the years under examination, including: (i) the date the necessary corporate action was completed for the grant of each stock option; (ii) the effective date (or backdate) of the stock option grant; (iii) the fair market value of the underlying stock on each of the aforementioned dates; (iv) the exercise price for each stock option grant; (v) the exercise date for each stock option grant; (vi) the fair market value of the underlying stock on the exercise dates; and (vii) the income tax deduction claimed for compensation reported on exercised options, including § 162(m) computations.IRS Circular 230 Disclosure: to ensure compliance with requirements imposed by the IRS, we inform you that any U. Stock option backdating has erupted into a major corporate scandal, involving potentially hundreds of publicly-held companies, and may even ensnare Apple's icon, Steve Jobs.First, backdated options raise deductibility issues pursuant to § 162. An exception to this limitation is set forth in Treas. § 1.162- 27(e)(2)(vi), which exempts "qualified performance based compensation" from the $1 million limitation.

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