This month, learn about restricted stock options and the new payroll withholding aspect of the R&D Tax Credit.
Technology + Biosciences Insights
June 2017
Seven Commonly Asked Questions about Restricted Stock and 83(b) Elections
By Ori Epstein, partner, and Sunny Sun, tax associate
Many tech companies give key employees stock subject to certain restrictions, in lieu of a higher salary. Issuing this stock, however, creates a series of tax consequences for the employee.
IRS Issues Interim Guidance on the Small Business R&D Credit Related to Payroll Tax
By Carli McDonald, partner-in-charge of R&D Tax Credit Services
As part of the PATH Act, Congress not only made the R&D Tax Credit permanent, but also greatly enhanced the credit. The IRS recently issued interim guidance shedding light on the logistics of the new payroll withholding process.
Doing Business in the EU? Get Behind the Privacy Shield
By Dan Schroeder, partner-in-charge of Information Assurance Services
Europeans will never turn a blind eye to privacy practices, and willingness to comply with stringent data protection standards has become a term of doing business.
