Employers are deluged with annual reporting requirements for their compensation and benefit plans.  One requirement that often flies under the radar is the obligation to furnish and file Form 3921 for exercises of incentive stock options (“ISOs”) and Form 3922 for certain shares purchased under an employee stock purchase plan (“ESPP”).  The deadline for furnishing these forms to employees is right around the corner: January 31, 2013.  The deadline for filing these forms with the IRS is a month or two later.
Continue Reading Statutory Stock Options: We Have To Report What? And When?

The United States government narrowly avoided falling over the so-called “fiscal cliff” by enacting the American Taxpayer Relief Act of 2012 (“ATRA”).  ATRA’s impact on tax rates has been covered extensively in the national media.  ATRA also included several employee benefit provisions that are of interest to employers and their employees. 
Continue Reading Fiscal Cliff Legislation Extends Tax Advantages for Popular Fringe Benefits, Expands In-Plan Roth 401(k) Conversions