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Code Section 409A Code Section 409A, which was adopted as part of the American Jobs Creation Act of 2004, enacted a major overhaul to the tax treatment of deferred compensation, including discount stock options ( stock options with in-the-money exercise prices at their date of grant).Stock options that have been back-dated in order to set an exercise price for the option that is lower than the fair market value of the stock on the actual date of grant will generally run afoul of Code Section 409A to the extent they were (i) granted after October 3, 2004, (ii) granted before October 4, 2004, but not vested as of December 31, 2004, or (iii) materially modified after October 3, 2004.[1] As mentioned above, discount stock options are treated as a form of deferred compensation subject to Code Section 409A.Stock option backdating has erupted into a major corporate scandal, involving potentially hundreds of publicly-held companies, and may even ensnare Apple's icon, Steve Jobs.While the focus of the Securities and Exchange Commission ("SEC") centers on improper accounting practices and disclosures, thereby violating securities laws, a major yet little explored consequence to the scandal involves potentially onerous taxes on those who received these options.If the stock increased to a share, the holder could exercise the option, pay /share to acquire the stock, then turn around and sell it for /share, earning

Code Section 409A Code Section 409A, which was adopted as part of the American Jobs Creation Act of 2004, enacted a major overhaul to the tax treatment of deferred compensation, including discount stock options ( stock options with in-the-money exercise prices at their date of grant).Stock options that have been back-dated in order to set an exercise price for the option that is lower than the fair market value of the stock on the actual date of grant will generally run afoul of Code Section 409A to the extent they were (i) granted after October 3, 2004, (ii) granted before October 4, 2004, but not vested as of December 31, 2004, or (iii) materially modified after October 3, 2004.[1] As mentioned above, discount stock options are treated as a form of deferred compensation subject to Code Section 409A.Stock option backdating has erupted into a major corporate scandal, involving potentially hundreds of publicly-held companies, and may even ensnare Apple's icon, Steve Jobs.While the focus of the Securities and Exchange Commission ("SEC") centers on improper accounting practices and disclosures, thereby violating securities laws, a major yet little explored consequence to the scandal involves potentially onerous taxes on those who received these options.If the stock increased to $11 a share, the holder could exercise the option, pay $10/share to acquire the stock, then turn around and sell it for $11/share, earning $1/share in profit ($1,000 in total).If the stock dropped below $10/share, the stock would be "under water"; therefore, the option would not be exercised, since the stock price is lower than the cost of exercising the option.

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Code Section 409A Code Section 409A, which was adopted as part of the American Jobs Creation Act of 2004, enacted a major overhaul to the tax treatment of deferred compensation, including discount stock options ( stock options with in-the-money exercise prices at their date of grant).

Stock options that have been back-dated in order to set an exercise price for the option that is lower than the fair market value of the stock on the actual date of grant will generally run afoul of Code Section 409A to the extent they were (i) granted after October 3, 2004, (ii) granted before October 4, 2004, but not vested as of December 31, 2004, or (iii) materially modified after October 3, 2004.[1] As mentioned above, discount stock options are treated as a form of deferred compensation subject to Code Section 409A.

Stock option backdating has erupted into a major corporate scandal, involving potentially hundreds of publicly-held companies, and may even ensnare Apple's icon, Steve Jobs.

/share in profit (

Code Section 409A Code Section 409A, which was adopted as part of the American Jobs Creation Act of 2004, enacted a major overhaul to the tax treatment of deferred compensation, including discount stock options ( stock options with in-the-money exercise prices at their date of grant).Stock options that have been back-dated in order to set an exercise price for the option that is lower than the fair market value of the stock on the actual date of grant will generally run afoul of Code Section 409A to the extent they were (i) granted after October 3, 2004, (ii) granted before October 4, 2004, but not vested as of December 31, 2004, or (iii) materially modified after October 3, 2004.[1] As mentioned above, discount stock options are treated as a form of deferred compensation subject to Code Section 409A.Stock option backdating has erupted into a major corporate scandal, involving potentially hundreds of publicly-held companies, and may even ensnare Apple's icon, Steve Jobs.While the focus of the Securities and Exchange Commission ("SEC") centers on improper accounting practices and disclosures, thereby violating securities laws, a major yet little explored consequence to the scandal involves potentially onerous taxes on those who received these options.If the stock increased to $11 a share, the holder could exercise the option, pay $10/share to acquire the stock, then turn around and sell it for $11/share, earning $1/share in profit ($1,000 in total).If the stock dropped below $10/share, the stock would be "under water"; therefore, the option would not be exercised, since the stock price is lower than the cost of exercising the option.

||

Code Section 409A Code Section 409A, which was adopted as part of the American Jobs Creation Act of 2004, enacted a major overhaul to the tax treatment of deferred compensation, including discount stock options ( stock options with in-the-money exercise prices at their date of grant).

Stock options that have been back-dated in order to set an exercise price for the option that is lower than the fair market value of the stock on the actual date of grant will generally run afoul of Code Section 409A to the extent they were (i) granted after October 3, 2004, (ii) granted before October 4, 2004, but not vested as of December 31, 2004, or (iii) materially modified after October 3, 2004.[1] As mentioned above, discount stock options are treated as a form of deferred compensation subject to Code Section 409A.

Stock option backdating has erupted into a major corporate scandal, involving potentially hundreds of publicly-held companies, and may even ensnare Apple's icon, Steve Jobs.

,000 in total).If the stock dropped below /share, the stock would be "under water"; therefore, the option would not be exercised, since the stock price is lower than the cost of exercising the option.

According to a study by Erik Lie, a finance professor at the University of Iowa, more than 2,000 companies used options backdating in some form to reward their senior executives between 19.

As the news reports of back-dating of stock options continue unabated, companies who may be facing this problem should be aware of several potential Federal income tax issues.

There are three main areas of concern: (i) violations of Section 409A of the Internal Revenue Code (the “Code”), (ii) failure for such options to qualify under the rules governing incentive stock options (ISOs), and (iii) exceeding the compensation deduction limits of Code Section 162(m).

Current IRS guidance is not clear with respect to the amount that will be subject to the additional 20% penalty tax.

The amount subject to the additional 20% penalty tax could be any of the following: It is also possible that the tax could be determined as of the date of grant and then additional tax imposed if the option value increased on the later vesting dates.




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