By Terry M. Connerton, Esq.
In Publications
Metz Lewis Brodman Must O'Keefe

Metz Lewis Brodman Must O'Keefe

Posted on January 14, 2016

There are limited legal requirements for NSOs. However, the Plan must be in writing and a valuation needs to be performed to assure that stock options are issued at FMV. Otherwise, discounted options would be deemed deferred compensation subject to Code § 409A and the employee will face significant adverse tax consequences.

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