Treasury And IRS Finalize Regulations For Incentive Stock Options
IRS and US Treasury Department

These update and clarify the existing ISO regulations to follow most of those proposed in June 2003, including interpretations introduced back in 1984. The new regulations are of greater concern to corporations than to individual optionholders and advisors (e.g., no changes to the basic tax structure or AMT treatment for ISOs). For option planning, the rules clarify certain advanced topics, such as the wash sale rule, stock swaps, and transfers to trusts and in divorce, and they confirm current interpretations and practices.

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