Earlier this summer, the Internal Revenue Service updated its “Equity-Based Compensation Audit Technique Guide.” It’s the first time the Guide has been updated since 2015 – and as Bruce Brumberg notes in this Forbes article, the new version came as a bit of a surprise. The Guide isn’t an official pronouncement of the law. But it […]
Equity Compensation: Updated “Audit Technique Guide” Shows How IRS Uses SEC Filings