IRS CLARIFIES NEW QUALIFIED EQUITY GRANTS

IRS clarifies new qualified equity grants. In response to requests from taxpayers and employers, the IRS issued Notice 2018-97 to provide initial guidance on new Sec. 83(i), which was added to the Code by the law known as the Tax Cuts and Jobs Act, P.L. 115-97. Sec. 83(i) permits eligible private company employees to elect […]