IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers for 2021

This client alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code), with respect to stock issued to employees (or former employees) upon the exercise of an incentive stock option (an ISO) or transferred under a tax-qualified employee stock purchase plan (an ESPP) and inform you of Internal Revenue Service (IRS) filing requirements for transactions that occurred in 2020......
By: Fenwick & West LLP

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