Final Regulations Illustrate That Lock-Up Arrangements Do Not Prevent Current Taxation Under Section 83
By EsqSocial Corporation 03/03/14
A transfer restriction on its own is not sufficient to defer tax on a compensatory equity grant. This proposition is highlighted by final regulations issued by the IRS on Feb. 25th under Internal Revenue Code section 83. The Final Regulations clarify...
By: Mintz Levin