The Governor of Iowa, Terry Branstad (R) announced on November 12 that a public-private partnership would host a series of five meetings around the state in Novem
The Iowa legislature recently passed a bill appropriating $500,000 per year to help offset the costs of determining whether an ESOP is an appropriate strategy for the business owner, the company, and the employees.
In the past few years, the number of venture-capital backed IPOs has dropped to 50 or fewer, and total IPOs now are about 100 per year, down from about 500 in the 1990s. Many IPOs are not startup companies, but companies that are being spun off from established companies.
In a February 28 Wall Street Journal article, Maureen Farrell reported that both Uber and Lyft plan to allow their most active drivers to participate in their initial public offerings (IPOs).
A new survey by iQuantic/Buck Consultants has found that if the responding companies were required to expense options, over half would make non-exempt employees ineligible for options.
Under a new Irish law, the spread on stock options that are available to all employees on similar terms (with the exception that up to 30% can be made available to key employees certified by an audit to be essential to the company) will now be taxed at only 20% instead of 42%.
In April, the IRS released an "issue snapshot" on how to prevent violations of Code Section 409(p), the part of the Internal Revenue Code designed to prevent the
On July 25, the IRS adopted final regulations (PDF) to reduce the document filing requirements for people making an 83(b) election on restricted stock grants (the regulations do not apply t
In Notice 2005-94, the IRS announced it is suspending the withholding requirements for 2005 with respect to deferrals of compensation covered by the deferred compensation rules of Section 409A of the Internal Revenue Code.
In Private Letter Ruling 200827008, the IRS ruled that floor price agreements for S corporation ESOPs do not count as a second class of stock, which would disqualify the S election.
