The document outlines the federal income tax implications for various stock-based and cash-based awards, including SARs, restricted stock, restricted stock units, and other stock-based and cash-based awards. It details the conditions under which holders will incur tax liabilities and the company's ability to deduct these amounts for tax purposes, with limitations under Sections 280G and 162(m) of the Code for certain executives.
doj/DataSet10/EFTA01382746.pdf
{"title":"S-1/A Filing - Tax Implications of Stock Awards","document_date":"2015-10-14","document_type":"legal","document_subtype":"S-1/A Filing","reference_numbers":["DB-SDNY-0082219","SDNY_GM_00228403","EFTA01382746"]}