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Section 3121(v)
This is the Internal Revenue Code section that stipulates when FICA taxes (i.e. Social Security and Medicare) is due on compensation and other wages which involve a deferral, such as nonqualified deferred compensation. In the context of stock compensation, Section 3121(v) can apply when there is a deferral of share delivery at vesting, as with restricted stock units or performance shares. See the FAQ on share deferral.
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