Executive Compensation

Tax Consequences Of Stock-Based Compensation 
This outline describes the tax and other features of most forms of stock based executive compensation and related matters such as the golden parachute rules of Section 280G and the $million cap rules of Section 162(m).

Minnesota Taxes on Stock Options Exercised by Former Residents 
Memorandum describes Minnesota’s position on the taxation of stock options granted to employees working in the state but resulting in income to the employees after they are no longer residents.

Transferable Stock Options 
Tax consequences of transferring stock options.

Summary of Revenue Ruling 2004-60 on Option Transfers Incident to a Divorce 
Tax consequences of the transfer of options incident to a divorce.

Sarbanes-Oxley’s new Ban on Loans to Directors and Executive Officers: What You Need to Know Now 
Sarbanes Oxley limitations on loans to executive officers.

Sarbanes-Oxley Act: Interpretive Issues Under § 402 – Prohibition of Certain Insider Loans 
More on Sarbanes Oxley limitations on loans.

Consensus Interpretations Emerge on Sarbanes-Oxley Loan Ban 
Interpretations on the Sarbanes Oxley limitations on loans.