Fallacies of presumption: unpacking the impact of the section 409A proposed regulations on stock appreciation rights issued by privately-held companies.

Subjects

Subjects :

Securities -- Valuation
Private companies -- Laws, regulations and rules
Deferred compensation -- Taxation
Government regulation
Internal Revenue Code (I.R.C. 409A)
American Jobs Creation Act of 2004

Details

Language :

English

ISSN :

0040005X

Volume :

59

Issue :

3

Database :

Gale General OneFile

Journal :

Tax Lawyer

Publication Type :

Academic Journal

Accession number :

edsgcl.157394409