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- Title
Investment Fund Managers' Use of Stock Options and Stock Appreciation Rights Under Section 457A in the Wake of Revenue Ruling 2014-18.
- Authors
BROSE, JON P.
- Abstract
The article offers information on Revenue Ruling 2014-18 and its impact on fund managers. It notes that the Ruling issued by the U.S. Internal Revenue Service (IRS) in June 2014 deems nonstatutory stock options (NSO) and physically settled stock appreciation rights (SAR) as exempt from Section 475A's classification of nonqualified deferred compensation plans. It infers that the Ruling give fund managers more flexibility for creating tax-efficient compensation agreements.
- Subjects
UNITED States; REVENUE rulings; INVESTMENT advisors; UNITED States. Internal Revenue Service; STOCK options -- Taxation; STOCK appreciation rights; TAX exemption; TAXATION
- Publication
Journal of Taxation & Regulation of Financial Institutions, 2014, Vol 28, Issue 2, p5
- ISSN
1547-3996
- Publication type
Article