In 2014, there were a number of developments in regulations, Securities and Exchange Commission enforcement and tax rules that will impact employee stock plans in 2015 and beyond – for both plan administrators and participants. Here is a snapshot of some of the current major issues for the industry. The links at the bottom of the post provide additional detail.
Our brief outline of issues with multiple layers of complexity gives an overview of what to look for. For greater detail, we encourage you to check out these additional resources:
- Updates on 1099-B and Cost Basis Reporting, myStockOptions.com
- United States Proxy Voting Guideline Updates - 2015 Benchmark Policy Recommendations, ISS (pages 7-10)