Drafting a Qualified Employee Stock Purchase Plan | Practical Law

Drafting a Qualified Employee Stock Purchase Plan | Practical Law

A Practice Note addressing the issues a company should consider when drafting an employee stock purchase plan (ESPP) that is intended to satisfy the requirements of Section 423 of the Internal Revenue Code (Code). It also highlights important Code requirements and includes certain practice points for practitioners.

Drafting a Qualified Employee Stock Purchase Plan

Practical Law Practice Note 7-573-7925 (Approx. 13 pages)

Drafting a Qualified Employee Stock Purchase Plan

by Colleen Hart, Proskauer Rose LLP with Practical Law Employee Benefits and Executive Compensation
Maintained • USA (National/Federal)
A Practice Note addressing the issues a company should consider when drafting an employee stock purchase plan (ESPP) that is intended to satisfy the requirements of Section 423 of the Internal Revenue Code (Code). It also highlights important Code requirements and includes certain practice points for practitioners.