Assertion: stock option's stock | /r/HasProperty | acquired by employee
Facets:
Source sentences:
text: See Notice 2002-47, 2002-2 C.B. 97 (this notice was provided for a moratorium on the assessment of FICA, FUTA, and FITW on either the exercise of a statutory stock option or the disposition of stock acquired by an employee pursuant to the exercise of a statutory stock option), IRC §§3121(a)(22), 3306(b)(19), 421(b), and 423(c).
text: The corporation’s transfer of stock pursuant to the employee’s exercise of an ISO; and The corporation’s (or its agent’s) recording the first transfer of the legal title of a share of stock acquired by the employee pursuant to the exercise of an ESPP option described in IRC §423(c).