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New BNA Tax Portfolio Defines Statutory Stock Options and Employee Stock Purchase Plans

NEWS RELEASE

Contacts:
Mark Carrington
(202) 530-1728

Washington, DC (March 13, 2007) – BNA®, publisher of the authoritative and universally recognized Tax Management Portfolios, has released the latest addition to the U.S. Income series. Portfolio 381-3rd Statutory Stock Options discusses the tax rules regarding incentive stock options and employee stock purchase plans, which provide for the deferral of taxable income upon receipt of stock pursuant to such plans.

Portfolio 381-3rd outlines the statutory requirements for establishing and administering an incentive stock option plan and an employee stock purchase plan and includes a discussion of plan provisions that are not dictated by statutory requirements..  In addition, the Portfolio reviews the tax consequences for the employer and the employee of the establishment and participation in these plans and compares incentive stock options with nonstatutory stock options.

Co-authors:

Thomas Z. Reicher is a partner with Cooley Godward Kronish LLP, and a member of both the California and Connecticut Bars.  Mr. Reicher earned degrees from Amherst College (B.A. summa cum laude and Phi Beta Kappa, 1970); University of California at Berkeley (M.A. 1973); and Stanford University Law School (J.D. 1976).

Robert H. ("Buff") Miller, is a partner with Cooley Godward Kronish LLP, and a former Deputy Tax Legislative Counsel for Regulatory Affairs with the U.S. Department of Treasury (1995-1999).  A member of both California and New York Bars, Mr. Miller earned degrees from Williams College (B.A. magna cum laude and Phi Beta Kappa, 1970); Stanford University Law School (J.D. 1974); and Stanford University Business School (M.B.A. 1974).

Thomas S. Welk, is a partner with Cooley Godward Kronish LLP and earned degrees from University of Washington (B.A. 1983); Gonzaga University Law School (J.D. cum laude, 1989); and New York University School of Law (LL.M., Taxation, 1990). He is a member of the California Bar.

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BNA is the foremost publisher of print and electronic news, analysis, and reference products, including the recently launched Accounting Policy & Practice Series.  It provides intensive coverage of legal and regulatory developments for professionals in business and government. BNA is the oldest wholly employee-owned company in the United States, and produces more than 200 news and information services — including Daily Labor Report and Daily Tax Report — widely respected for comprehensive and objective reporting and analysis.

For more information about the BNA Tax Management Portfolios, call (800) 372.1033.