Tax Rules - General Principles re Executive Compensation

    > see also: IRS correction program (for tax-qualified retirement plans)

Relevant Code Sections

Special Issues

​New Developments:

  • 2012  Section 83(b) Elections. In Revenue Procedure 2012-29, the IRS elaborated on Code Section 83(b) election procedures by providing a model election form and a number of examples explaining the consequences of making a Code Section 83(b) election.