The proposed regulations of June 6, 2003, which are very similar to the final rules, contain a more detailed background and discussion of the provisions than the final version does. The similar section in the final regulations (August 2, 2004) focuses on revisions and clarifications of the proposed rules.
To read the rest of this free article, please sign in or register below.
Maximize your stock compensation gains and prevent mistakes!
Register today for free, Premium, or Pro access. Then you can take advantage of myStockOptions.com's award-winning content and tools on employee stock options, restricted stock/RSUs, SARs, and ESPPs.
Questions or comments? Email support or call (617) 734-1979.