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Stock equivalent plan

Tax Court – Employee had ordinary income on cashout of stock equivalent plan account

Tax Court – Employee had ordinary income on cashout of stock equivalent plan account

Stout, TC Memo 2015-133 The Tax Court has concluded that an employer company’s stock equivalent plan under which it issued stock incentive units (SIUs) to employees’ accounts, the value of which was measured by the value of the employer company’s stock, wasn’t an incentive stock option (ISO) under Code Sec. 422. As a result, the […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney