American Benefits Council: Issues

Printed from www.AmericanBenefitsCouncil.org on September 4, 2010

Stock Programs

Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
Archive — all materials dated prior to 2006

(Items in italic are available only to Council members.)

Official Source Documents
October 1, 2008 — Economic Rescue Package (H.R. 1424) as considered by Senate
August 26, 2008 — IRS Response to Congress Regarding ISO-AMT Fix
July 3, 2008 — Congressional Letter to IRS Regarding ISO-AMT Fix
November 16, 2007 — AMT Credit Fairness and Relief Act (S. 2389)
November 16, 2007 — Senate Companion to AMT Credit Fairness and Relief Act
October 16, 2007 — AMT Credit Fairness and Relief Act (H.R.3861)

Council Materials
September 22, 2008 — Council Letter Thanking Congress for Support of ISO/AMT Relief
November 14, 2007 — Council Letter of Support for ISO/AMT Relief

Official Source Documents
November 17, 2009 — IRS Final Regulations: Employee Stock Purchase Plans Under Internal Revenue Code Section 423
November 17, 2009 — IRS Final Regulations: Information Reporting Requirements Under Internal Revenue Code Section 6039
July 28, 2008 — IRS Proposed Regulations on Options Granted under an ESPP
January 2, 2008 — IRS Proposed Regulations on Company Stock Diversification
December 28, 2007 — SEC Staff Accounting Bulletin No. 110 on valuation of stock option grants for FAS 123 purposes
December 19, 2007 — IRS Notice 2008-08: Guidance on Reporting Requirements for Incentive Stock Options
September 19, 2006 — SEC Staff Guidance on Backdating of Stock Option Grants
August 30, 2006 — IRS Final Regulations on ESOP Stock Dividend Deductions

Council Materials
July 28, 2008 — Council Summary of IRS Proposed Regulations on Options Granted under an ESPP
January 18, 2006 — Council testimony before Treasury and IRS on proposed rule on dividends paiddeduction for stock held in ESOP

Official Source Documents

Council Materials

March 26, 2010 — Council/ERIC Amicus Brief with Second Circuit Appeals Court in Gray v. Citigroup

January 18, 2006 — Council urges Treasury to make available ESOP tax deduction to U.S. companies owned by foreign parents

Pension Reform · Savings Initiatives · Misc. Retirement

Archive