Expert Q&A on Section 457A of the Code and the Impact of Revenue Ruling 2014-18 | Practical Law

Expert Q&A on Section 457A of the Code and the Impact of Revenue Ruling 2014-18 | Practical Law

An expert Q&A with Andrew Oringer of Dechert LLP on the impact of IRS Revenue Ruling 2014-18, which addresses whether stock options and stock appreciation rights (SARs) are subject to Section 457A of the Internal Revenue Code.

Expert Q&A on Section 457A of the Code and the Impact of Revenue Ruling 2014-18

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 24 Jun 2014 • USA (National/Federal)
An expert Q&A with Andrew Oringer of Dechert LLP on the impact of IRS Revenue Ruling 2014-18, which addresses whether stock options and stock appreciation rights (SARs) are subject to Section 457A of the Internal Revenue Code.