Client Alert: Deadline for Notices to Employees Who Purchased Stock in 2014 Through ISOs or ESPPs

Client Alerts

Thursday, January 8, 2015

The Wyrick Robbins Employee Benefits and Executive Compensation group has issued a Client Alert (link above) offering a reminder of  tax-related deadlines in early 2015 for corporations that issue stock options. Corporations are required, by February 2, 2015, to notify employees and former employees who exercised an incentive stock option (ISO) in 2014 of certain details of that exercise. Additionally, the same type of notice must be given (also by February 2) to employees who purchased stock at a discount from an employee stock purchase plan (ESPP) in 2014. Deadlines for filing the relevant forms with the IRS occur in March 2015.