https://www.fenwick.com/publications/Pages/Proposed-Tax-Reform-Bill-Stands-to-Significantly-Impact-Equity-and-Performance-Based-Compensation.aspx https://www.fe

https://www.fenwick.com/publications/Pages/Proposed-Tax-Reform-Bill-Stands-to-Significantly-Impact-Equity-and-Performance-Based-Compensation.aspx https://www.fenwick.com/publications/Pages/Proposed-Tax-Refo... > The proposed bill leaves Section 422 of the Code, governing the taxation of ISOs, untouched, apparently exempting it from new Section 409B. As a result, ISOs may continue to offer employees eligibility to receive favorable tax treatment by deferring taxation until sale