Final Incentive Stock Options Regulations Make Beneficial Changes to Proposed Regulations, But Some Complexities Remain Unresolved
Author: Peter J. Ulrich.; Steven H. Sholk.
Source: Volume 18, Number 02, November/December 2004 , pp.5-17(13)
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Abstract:
On August 2, 2004, the Internal Revenue Service released final regulations on Incentive Stock Options (ISOs) that were effective on the date of publication in the Federal Register, August 3, 2004.1 The final regulations incorporate many, but not all, of the provisions of the proposed regulations previously published on June 9, 2003,2 and make several changes to the 2003 proposed regulations that are beneficial.Keywords:
Affiliations:
1: Gibbons, Del Deo, Dolan, Griffinger & Vecchione; 2: Gibbons, Del Deo, Dolan, Griffinger & Vecchione.