05/05/2014
Under tax code Section 83, you don’t tax employees who receive company stock, stock options or other property that is subject to a substantial risk of forfeiture until the risk lapses and the property vests. Final regulations issued in February, which closely follow proposed regs, clarify what counts as a substantial risk of forfeiture.
05/01/2014
Q. We heard that the president recently took action on whether employees are permitted to discuss compensation. Are there any new requirements on employers with regard to these kinds of conversations?