Private Company Stock Options: Determining Fair Market Value in ...
Private Company Stock Options: Determining Fair Market Value in ...
Private Company Stock Options: Determining Fair Market Value in ...
SHOW LESS
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
The Law<br />
• American Jobs Creation Act of 2004<br />
created Section 409A of the Internal<br />
Revenue Code<br />
• IRS Guidance<br />
– Notice 2005-1 on December 20, 2004<br />
– Proposed Regulations on September 29, 2005<br />
– Notice 2006-4 on December 28, 2005<br />
– F<strong>in</strong>al Regulations expected this summer to be<br />
effective January 1, 2007<br />
3
Change language