If you or your company is the issuer of any shares of stock, beginning in 2011 you may have new reporting requirements related to the basis of that stock. Originally part of the Energy Improvement and Extension Act of 2008, IRC Section 6045B requires most corporations to file information returns with...
Technology companies commonly use equity-based compensation tools to attract and retain top talent. Two often used tools include incentive stock options (ISOs) and employee stock purchase plans (ESPPs). If your company offers ISOs or has an ESPP, be aware that the Treasury has created a new reporting...