Employee Stock Ownership Plans

New and Updated

• Type:

  Leading Practice Guides

  Total Rewards Strategy

  Enhanced with information on developing a total rewards strategy.

• Type:

  Letters and Forms

  IRS Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

  As mandated by the Internal Revenue Service, every employer that is organized as a corporation that transfers stock to any person upon the exercise of an incentive stock option must file Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), on an annual basis.

• Type:

  Letters and Forms

  IRS 3922 Form, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

  As mandated by the Internal Revenue Service, every employer that is organized as a corporation, and that records or has its agent record the first transfer of legal title to shares of stock acquired by employees upon the exercise of options granted under an employee stock purchase plan must file Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c), on an annual basis.