IRS Issues Initial Code Section 83(i) Guidance – Mostly Good News

J. MARC FOSSE, December 10, 2018      The IRS has provided initial guidance in Notice 2018-97 (the “Notice”) about certain statutory requirements for private corporations granting options and restricted stock units (RSUs) which they intend to treat as qualified equity grants under section 83(i) of the Internal Revenue Code (the “Code”). If an option or RSU […]