Hinchman, Grace
January 2002
Financial Executive;Jan/Feb2002, Vol. 18 Issue 1, p58
Academic Journal
The article discusses circumstances surrounding a proposal by the U.S. Internal Revenue Service to assess payroll taxes on employee stock options exercised on or after January 1, 2003. During the year 2000 about 4,000 firms had employee stock option programs. Bills are being formulated in both the U.S. House and Senate that would prevent the IRS from imposing payroll taxes on employee stock options.


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