Try our Advanced Search for more refined results

Expert Analysis

No Mercy From IRS On Section 409A Compliance

Law360, New York (April 19, 2013, 12:03 PM EDT) -- Big Brother is paying attention, at least to how you value your company's stock for purposes of granting stock options. A recent court decision confirms that Section 409A applies to discounted stock options and that the Internal Revenue Service is auditing stock option grants for compliance. The case also highlights the need to ensure that a determination of fair market value is defensible and complies with Section 409A....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!