Internal Revenue Bulletin:  2008-39 

September 29, 2008 

EMPLOYEE PLANS


Table of Contents

REG-106251-08 REG-106251-08

Proposed regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock purchase plan. Section 423 also addresses the individual income tax treatment of stock acquired pursuant to an option granted under an employee stock purchase plan. The regulations update the existing regulations and provide additional guidance in certain areas.


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