Stock Programs - Archive

(Items in italic are available only to Council members.)

Official Source Documents December 7, 2005 — Stealth Tax Relief Act (H.R. 4096) February 28, 2005 — Broad-Based Stock Option Plan Transparency Act (H.R. 913, Dreier-Eshoo) July 16, 2004 — The Stock Options Accounting Reform Act (H.R. 3574), as approved by the House Financial Services Committee June 15, 2004 — Stock Option Accounting Reform Act (H.R. 3574) as Approved by the House Financial Services Committee June 3, 2004 — Chairman's Substitute to the Stock Options Accounting Reform Act (H.R. 3574) June 3, 2004 — House Financial Services Committee Version of the Stock Options Accounting Reform Act (H.R. 3574) May 17, 2004 — Chairman's Substitute to the Stock Option Accounting Reform Act (H.R. 3574) November 21, 2003 — Stock Option Accounting Reform Act (H.R. 3574) November 19, 2003 — Stock Option Accounting Reform Act (S. 1890) June 3, 2003 — Statements and Testimony from Hearing of the House Financial Services Subcommittee on Capital Markets on Accounting for Stock Options May 1, 2003 — Broad-Based Stock Option Plan Transparency Act (S. 979 — Ensign) March 26, 2003 — Dear Colleague Letter from Senators Orrin Hatch (R-UT) and Jeff Bingaman (D-NM) Supporting Exclusion of Stock Options from Payroll Withholding Taxation March 20, 2003 — Broad-Based Stock Option Plan Transparency Act (H.R. 1372 — Dreier/Eshoo) February 5, 2003 — The Ending the Double Standard on Stock Options Act (H.R. 626 - Stark/S. 182 - Levin) January 23, 2003 — Legislation Exempting Statutory Stock Options from Payroll Withholding Tax (S. 206) (Roberts) January 8, 2003 — Bill Exempting Statutory Stock Options from Payroll Tax Withholding (H.R. 286, Rep. Amo Houghton R-OH) December 17, 2002 — OECD White Paper on Cross-Border Income Tax Issues Involving Employee Stock Option Plans September 20, 2002 — Remuneration Report from the International Corporate Governance Network September 18, 2002 — Legislation providing AMT Relief for Stock Purchased through an Incentive Stock Option Plan (H.R. 5398)(Rep. Sam Johnson, R-TX) August 1, 2002 — The Rank and File Stock Option Act of 2002 (S. 2877, Lieberman) July 30, 2002 — Prevention of Stock Option Abuse Act (S. 2822, Wyden) July 26, 2002 — The Workplace Employee Stock Option Act of 2002 (H.R. 5242, Houghton/Boehner) July 19, 2002 — Letter from Senators Enzi and Lieberman to SEC Chairman Pitt regarding Stock Option Accounting Issues July 19, 2002 — The Stock Option Fairness and Accountability Act (S. 2760) (Enzi/Lieberman) July 17, 2002 — Stock Option Accounting Reform Act (H.R. 5147)(Bono) May 7, 2002 — Shareholder Bill of Rights Act (S. 2460) March 20, 2002 — Ending the Double Standard for Stock Options Act (H.R. 4075)(Stark) February 13, 2002 — Ending the Double Standard for Stock Options Act (S. 1940) (Levin) December 14, 2001 - Legislation Providing AMT Relief For Incentive Stock Options Exercised During 2000 (S. 1831, Grassley) August 2, 2001 - Legislation Providing AMT Relief for Incentive Stock Options (H.R. 2794 - Neal) August 3, 2001 - Legislation Exempting Statutory Stock Options from Employment Taxes (S. 1383, Clinton) August 2, 2001 - Legislation Capping AMT ISO Liability for Year 2000 (S. 1324, Lieberman) August 1, 2001 - Bill to Clarify the Tax Treatment of ISO and ESPP plans (H.R. 2695, Houghton) June 29, 2001 - Entrepreneurs Risk Incentive Act of 2001 (S. 1142) Lieberman June 28, 2001 - A bill providing that the exclusion relating to incentive stock options will no longer be a minimum tax preference (H.R. 2383) Dunn June 28, 2001 - Employee Ownership Act of 2001 (H.R. 2416) Rohrabacher April 4, 2001 — Lofgren bill to repeal alternative minimum tax treatment of incentive stock options (H.R. 1487) March 15, 2001 — The Employee Participation Incentive Act of 2001 (H.R. 1062) November 8, 2000 — Legislation to Clarify Treatment of Employee Stock Purchase Plans (S. 3265) (Craig (R-ID)). July 26, 2000 — Universal Employee Stock Option Act of 2000 (H.R. 4972) Houghton April 12, 2000 — Full Text of Debate and Legislative History for Worker Economic Opportunity Act (S. 2323) April 5, 2000 — Worker Economic Opportunity Act (H.R. 4182), Cunningham; (S. 2323), McConnell November 18, 1999 — The Wealth through the Workplace Act of 1999 (H.R. 3462), Boehner October 14, 1999 — Prohibition of Certain Allocations of S Corp. Stock in ESOP's (S. 1732) Breaux, (H.R. 3082) Ramstad April 13, 1999 — Rewarding Performance in Compensation Act (H.R. 1381) Ballenger

Council Materials November 17, 2005 — Council letter to Congress on Relief for Severe AMT Tax Inequity Suffered by America's Workforce September 9, 2004 — Trade Association Letter to Senators Frist and Daschle Regarding Stock Option Accounting Reform Act (S. 1890) July 8, 2004 — Summary of House Energy and Commerce Subcommittee Hearing on FASB Proposal April 21, 2004 — Summary of House Financial Services Subcommittee on Capital Markets, Insurance and Government-Sponsored Entities Hearing on FASB Stock Option Expensing Proposals (Courtesy of the Benefits Group of Davis and Harman) April 20, 2004 — Summary of Senate Governmental Affairs Subcommittee on Financial Management, the Budget and International Security Hearing on FASB Stock Option Expensing Proposals (Courtesy of the Benefits Group of Davis and Harman) January 19, 2004 — Coalition Letter in Support of the Stock Option Accounting Reform Act (S.1890/H.R. 3574) June 2, 2003 — Coalition Letter in Support of H.R. 1372/S. 979, the Broad-based Stock Option Plan Transparency Act of 2003 August 14, 2002 — Council Reaffirms Broad-Based Nature of Stock Option Ownership July 30, 2002 — Council Letter to U.S. Senate Urging Support for the Stock Option Fairness and Accountability Act (S. 2760) June 17, 2002 — Competitive Enterprise Institute Report on Stock Option Expensing February 7, 2002 — Council Talking Points in Support of S. 1383/H.R. 2695 Excluding Statutory Stock Options from Payroll Tax Withholding February 7, 2002 — Chart Comparing Statutory Stock Options with Company Stock in Retirement Plans, Prepared by the Groom Law Group December 14, 2001 — Comment Letter of the International Employee Stock Option Coalition to the IASB Regarding Stock Option Accounting December 14, 2001 — Council Comment Letter to the IASB Regarding Stock Option Accounting. September 25, 2002 — Letter from the Stop Higher Payroll Taxes Coalition to Congress on Stock Option Payroll Taxation August 23, 2002 — Council Summer 2002 Roundup of Stock Ownership Developments June 30, 2002 — Sharing the Wealth Through Stock Options - Facts & Figures March 7, 2002 — Trade Association Coalition Letter to U.S. Senate Urging Opposition to Levin-McCain Bill (S. 1940) on Stock Option Accounting October 10, 2001 — Council Letter to Full Senate Urging Support for S. 1383 Regarding ISO/ESPP Withholding October 10, 2001 — Council Letter to Full House Urging Support for H.R. 2695 Regarding ISO/ESPP Withholding August 1, 2001 — Council Letter to Full House on Legislation to Exempt ISOs from the AMT August 1, 2001 — Council Letter to Full Senate on Legislation to Exempt ISOs from the AMT October 12, 2000 — Testimony of Wilma Schopp before the House Ways and Means Oversight Subcommittee on Stock Plan Issues May 26, 2000 — Sample Letter on Tax Withholding on ESPP Transactions April 19, 2000 — APPWP Letter to House Urging Cosponsorship of Stock Program FLSA Exemption Legislation (H.R. 4182) April 7, 2000 — APPWP Letter to Senate Urging Cosponsorship of Stock Program FLSA Exemption Legislation (S. 2323) March 27, 2000 — Stock Ownership by Employees Who Are Non-Exempt Under the Fair Labor Standards Act January 7, 2000 — APPWP Memo: Update on Stock-Based Compensation Issues

Official Source Documents August 25, 2005 — IRS Proposed Regulations on Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plans (ESOPs) March 29, 2005 — SEC Staff Accounting Bulletin No. 107, Share-Based Payment (SAB 107) | Press Release December 16, 2004 — FAS 123(R), Share-Based Payment, FASB Standard for Expensing Stock Options December 16, 2004 — Frequently Asked Questions Regarding FAS 123(R), Share-Based Payment August 3, 2004 — IRS Notice 2004-55 Seeking Comment on Stock Options Issued under Employee Stock Purchase Plans August 3, 2004 — IRS Final Regulations Concerning Statutory Incentive Stock Option (ISO) Programs March 31, 2004 — FASB Proposed Statement on Share Based Payments amending statements 123 and 95 June 9, 2003 — Proposed Regulations Regarding Statutory Stock Options November 7, 2002 — IASB Press Release Announcing Exposure Draft of Accounting Rules for Stock Options June 25, 2002 — Treasury/IRS News Release Announcing Extension of Moratorium on Employment Taxes for Statutory Stock Options June 25, 2002 — IRS Notice 2002-47, Extension of FICA, FUTA Tax Moratorium on Qualified Stock Options December 21, 2001 — Final SEC Rules regarding Disclosure Requirements for Equity Compensation Plans September 25, 2001 — IRS Announcement 2001-92, Separate Reporting of Nonstatutory Stock Options Using Code V on Form W-2. November 14, 2001 — IRS 2001-72, Proposed Rules regarding Income Tax Withholding upon Exercise of Statutory Stock Options November 14, 2001 — IRS 2001-73, Proposed Rules regarding FICA, FUTA Tax Withholding of Statutory Stock Options November 14, 2001 — IRS Proposed Regulations Regarding FICA, FUTA and Income Tax Treatment of Statutory Stock Options February 28 — SEC Proposed Rule on Disclosure Requirements for Stock Ownership Programs (pdf document) January 18, 2001 — IRS Notice 2001-14 Regarding Application of Tax Withholding to Statutory Stock Options (pdf document) December 17, 2002 — IRS Revenue Ruling 2003-6, Description of Certain Abuses with respect to ESOPs January 25, 2002 — IRS Announcement 2002-8, Extension of Deadline for Comments to IRS Proposed Rules Imposing FICA/FUTA Tax Withholding on Statutory Stock Options December 20, 2000 — IRS Announcement 2001-7, Optional W-2 Reporting for Nonstatutory Stock Option Transactions November 27, 2000 — IRS Announcement 2000-97 Regarding Reporting Nonqualified Stock Option Income on Form W-2 (located at page 45 of .pdf document). January 11, 2000 — DOL Response Letter on Application of Fair Labor Standards Act to Stock Option Plan April 7, 1999 — IRS Field Service Advice 199926034: Regarding Tax Withholding of Stock Option Plans	Council Materials November 22, 2005 — Council Comment Letter on IRS Proposed Regulations on Dividends Paid Deduction for Stock Held In ESOPs April 29, 2005 — Council Comment Letter to President’s Advisory Panel on Federal Tax Reform October 1, 2004 — Council Comment Letter to IRS on Employee Stock Purchase Plans May 14, 2002 — Testimony of Edward Rosic on Behalf of the Council at the IRS Hearing on Stock Option Tax Withholding April 23, 2002 — Council Comment Letter on Proposed IRS Rules on Employment Tax Withholding of Stock Options March 1, 2002 — Stock Option Tax Withholding Coalition Letter to Treasury Secretary Paul O'Neill March 1, 2002 — Fact Sheet on Stock Options December 14, 2001 — Council Comment Letter to IRS regarding Code V Reporting of Income from Nonstatutory Stock Options. November 9, 2001 — IASB Coalition Letter to FASB Chair Jenkins Regarding International Accounting Standard for Stock Options November 9, 2001 — IASB Coalition Letter to IASC Chair Volcker Regarding International Accounting Standard for Stock Options August 2, 2001 — Council Comment Letter to Treasury Assistant Secretary Weinberger regarding Information Reporting of Nonqualified Stock Option Transactions July 16, 2001 — Background Memorandum on Code 'V' Reporting on Form W-2 of Nonqualified Stock Options (Prepared by the Groom Law Group) May 7, 2001 — Comment Letter to IRS Regarding Tax Withholding of Stock Options December 18, 2000 — Council to IRS Requesting Revision of Information Reporting Requirements for Stock Option Transactions December 18, 2000 — Council Letter to Treasury/IRS Regarding Information Reporting for Nonqualified Stock Options August 7, 2000 — APPWP Comment Letter to Independence Standards Board Regarding Auditor Independence January 24, 2000 — APPWP Comment Letter to DOL Regarding Stock Options for Non-Exempt Employees October 21, 1999 — APPWP Letter Urging IRS to Review Tax Withholding on Employee Stock Purchase Plans and to Halt Related Audit Activity
Official Source Documents Vizcaino v. Microsoft	Council Materials September 27, 2005 — Fiduciary Stock Drop Litigation Summary (Courtesy of Groom Law Group) March 8, 2005 — Amicus Brief in the Case of Langbecker v. EDS Vizcaino v. Microsoft Amicus Brief (June 1999)
June 25, 2002 — Employers Applaud Delay in Proposed Tax on Stock Plans June 25, 2002 — Council applauds IRS, Treasury’s extension of moratorium on employment tax withholding on stock plans May 14, 2002 — Council recommends to IRS: withdraw tax obligations on statutory stock options May 13, 2002 — Proposed Tax Rule Threatens Employee Participation In Stock Purchase Plans May 06, 2002 — IRS Plans Stock Option Tax Increase on Lower-Paid Workers April 23, 2002 — Council calls for IRS to rescind taxes on stock options February 26, 2001 — Conference Call Today on "Taking Stock" February 23, 2001 — American Benefits Council to release stock paper during February 26 media conference call January 18, 2001 — Council staff available to comment on IRS stock option withholding moratorium July 20, 2000 — Quick Signature of House-Passed Bill on Employee Stock Plans Urged by APPWP (May 3, 2000) March 29, 2000 — APPWP Lauds Introduction of Bipartisan Bill Safeguarding Employee Stock Ownership Plans (March 29, 2000) March 16, 2000 — APPWP Urges House Panel to Provide Incentives for Broad-Based Employee Stock Ownership Plans March 2, 2000 — APPWP Tells House: FLSA Modernization Is Needed to Safeguard Trend Toward Broad-Based Stock Ownership January 31, 2000 — APPWP Calls on DOL to Withdraw Stock Option Plan Opinion Letter January 11,2000 — DOL Letter Adding Stock Option Gains to Hourly Employees' Pay Rates May Kill Plans November 17, 1999 — APPWP Lauds Representative Boehner's Wealth Through The Workplace Act of 1999
Pension Reform · Savings Initiatives · Misc. Retirement
Paul Dennett, Council vice president, health policy Kathryn Wilber, Council health policy legal counsel