Final Rules on Substantial Risk of Forfeiture Are Released

The IRS finalized regulations that clarify when a substantial risk of forfeiture exists on the transfer of stock to an employee that is treated as compensation under Sec. 83.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/OiKPmcBcJuc/News_Notes_05.aspx

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