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by subulaz 503 days ago
not too difficult actually, US corps are required to disclose specifics on employee option compensation for tax purposes: https://www.thetaxadviser.com/issues/2023/dec/executive-comp...

FINRA 2360 provides disclosure and tax requirements to any organization which issues options, provides grant exercises, or simply issues stock as compensation: https://www.finra.org/rules-guidance/rulebooks/finra-rules/2...

Side note: the regs are partly why you can see detailed information about types and amounts of stock and option activity by different investor classes in tools like https://www.barchart.com/investing-ideas/insider-trading-act...
1 comments
JumpCrisscross 503 days ago
> FINRA 2360 provides disclosure and tax requirements to any organization

Nitpick: FINRA rules only apply to FINRA members. For the general versions, you want the SEC rule. (FINRA copies a lot of SEC rules so they can enforce them without the restrictions of a government.)

link