IRS Code Section 409A and its Impact on Stock Options
Gone are the days when companies could choose the exercise price and option terms for stock options without thinking about IRS Code Section 409A consequences. Employees and executives, as well as independent contractors and advisors, could face significant taxes and penalties if their stock options are subject to, but not compliant with, IRS Code Section 409A.
IRS Code Section 409A and its Impact on Stock Options
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Exit Promise under Taxes
From http://exitpromise.com 4089 days ago
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