409A

Final Regulations Under Section 409A Released

As you may recall, Brad and I have been blogging about 409A since the initial proposed regulations were released. You can find our series here. The final regulations were released.  The work of artistry is 397 pages.  Since most of you will not find the need to read all 397 pages, you might be asking…

California Gone "Mad" In Enforcement of 409A

A belated holiday gift was given to all California option grantees from the California Franchise Tax Board. If you remember from our previous series on 409A, if you screw up, the option holder gets hit with a 20% federal excise tax. Not to be outdone, it appears that California is also tacking on a 20%…