Companies that use equity-based compensation such as stock options need to be aware of a change to the special rules for the deposit of “off-cycle” compensation, keeping in mind that penalties for failing to satisfy these special timing rules exist.
Read an August 2020 report [PDF 78 KB] that describes why there will be less time to deposit payroll taxes from stock options, restricted stock units (RSUs), and stock appreciation rights (SARs) in the future: What’s News in Tax: IRS Addresses T+2: Settlement Period for Stock Options (Including RSU and SAR Considerations!)
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