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Barbara Mirza on Muck Rack

Barbara Mirza

As seen in: JD Supra, Lexology, Mondaq
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Articles

Year-End Reporting for ISO Exercises and ESPP Stock Transfers - January 2026 | JD Supra

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By Michael Bergmann, Janice Chan, Barbara Mirza
| JD Supra
This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code (IRC) of 1986, as amended, with respect to: Incentive stock option (ISO) exercises by current and former employees Transfers of stock acquired by current and former employees under a tax-qualified employee stock purchase plan (ESPP) For each ISO exercise and ESPP stock transfer that occurred in 2025, a corporation must furnish an information statement to the...
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Year-End Reporting for ISO Exercises and ESPP Stock Transfers - January 2025 | JD Supra

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By Megan Arthur Schilling, Janice Chan, Barbara Mirza
| JD Supra
This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as amended, with respect to: Incentive stock option (ISO) exercises by current and former employees. Transfers of stock acquired by current and former employees under a tax-qualified employee stock purchase plan (ESPP).
Open in Who Shared View Duplicates (2) Issue with article?

ISS Issues Off-Cycle US Executive Compensation FAQ on Meaning of ‘Robust’ Clawback Policy | JD Supra

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By Michael Bergmann, Janice Chan, Barbara Mirza
| JD Supra
On October 11, 2024, Institutional Shareholder Services (ISS) released a new FAQ regarding clawback policies as an update to its United States Executive Compensation Policies, which give insight into, among other things, ISS procedures for determining its say-on-pay (SOP) proposal recommendations. Note that companies without an SOP proxy proposal (e.g., emerging growth companies) should not be impacted by this new ISS guidance.
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