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ESPP

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Specifically, for ISOs and ESPPs granted before June 10, 2003, taxpayers may rely on the 1984 proposed regulations, the 2003 proposed regulations or the final regulations, until Jan.
In addition, there will be no income tax withholding on such disqualifying dispositions or on gains from exercising ESPP options with an exercise price between 85 percent and 100 percent of fair market value.
Rewarding Employees and Shareholders: Tax and Accounting Issues-AMT, ESPP, 1202, Cancel and Issue
 
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