Tax Reform and Employee Ownership

The NCEO has updated its special bulletin on tax reform to incorporate the impact of provisions that focus specifically on certain broad-based equity compensation programs in private companies. Some employees will receive more flexible tax treatment of their equity awards.

The NCEO will continue to publish about the the evolving understanding of the impact of tax reform on employee ownership. The original bulletin (from December 21) focused on the indirect impacts of tax reform on ESOPs by looking at the changing treatment of business interest expenses, pass-through income, and state and local taxes.

We welcome your questions and ideas about the impact of tax reform.