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New IRS rule for valuing stock options.

Authors :
Lee, Lindsey
Source :
Journal of Deferred Compensation. Winter, 2007, Vol. 12 Issue 2, p95, 7 p.
Publication Year :
2007

Abstract

INTRODUCTION Section 409A is a newly added provision to the Internal Revenue Code governing the taxability of deferred compensation. The law was added in response to the abuse of the [...]

Subjects

Subjects :
Deferred compensation -- Taxation -- Methods
Stock options -- Valuation -- Methods -- Taxation
Valuation -- Methods
Internal Revenue Code (I.R.C. 409A)

Details

Language :
English
ISSN :
10836276
Volume :
12
Issue :
2
Database :
Gale General OneFile
Journal :
Journal of Deferred Compensation
Publication Type :
Periodical
Accession number :
edsgcl.156810091

Tools

Authors Abstract Subjects Details