The law firm of Bachelder & Dowling, P.A. advises executives and business clients with respect to executive compensation, tax and business acquisitions. This site offers resources relevant to the design, negotiation and implementation of executive pay; including employment agreements, equity and incentive programs, and deferred compensation. Resource topics include tax, securities, governance and accounting. News updates are provided, as well as links to sites and resources that we have found helpful.
IRS Finalizes Section 83 "Substantial Risk of Forfeiture" Regulations more info
IRS Finalizes Section 83 "Substantial Risk of Forfeiture" Regulations
On February 25, 2014, the Treasury Department and the IRS issued final regulations clarifying circumstances in which a substantial risk of forfeiture exists under Section 83 of the Internal Revenue Code.
On June 25, 2012, the IRS issued Revenue Procedure 2012-29 containing sample language that may be used (but is not required to be used) for making an election under Section 83(b) of the Internal Revenue Code.
IRS Issues Guidance on the Application of Section 409A and TARP
On December 11, 2009, the IRS issued Notice 2009-92 addressing the application of Section 409A to changes required to comply with an advisory opinion of the office of the special master for TARP executive compensation.