A Checklist outlining the requirements employers must meet to make qualified equity grants and employees must meet to defer income recognition with respect to those equity grants under Section 83(i) of the Internal Revenue Code (Code), which was added to the Code by the Tax Cuts and Jobs Act of 2017. This resource has been updated to reflect Notice 2018-97, which was issued by the Treasury Department and the Internal Revenue Service (the agencies) on December 7, 2018.