Shnider’s Tax Outline Published in JPPC

Professor Bruce J. Shnider has published his outline “Tax Consequences of Stock-Based Compensation” in Volume 33, Number 2 edition of Journal of Pension Planning & Compliance. The outline addresses the tax consequences associated with the grant and exercise of a whole host of stock-based compensation devices such as options, both Incentive Stock Options and Non-Incentive, restricted stock and restricted stock units, stock appreciation rights, employee stock purchase plans, etc. It also addresses related tax issues such as the golden parachute provisions of Section 280G and the $1 million cap rules of Section 162(m).