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Chicago Illinois Form 3921: What You Should Know

If you would like the IRS to consider an incentive stock option under section 409A in your year ended December 31, 2017, your company must file this form with Internal Revenue Service to be considered, and you also must submit the incentive stock option under section 409A to each shareholder of record on your Form 8938. Form 8938 must be filed by January 31st of the next year to ensure that you are considered by the IRS for the incentive stock option under section 409A in the year you wish to exercise the options, and to provide the IRS with reasonable grounds to reject the exercise of the option. If your options are exercised in 2017, we will notify the IRS that you are considered to have exercised the shares under subsection (k) (3) of section 409A. Form 3921 and Form 3922 — IRS.

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