If a subsidiary Corporation has awarded stock options to purchase its parent’s stock to Executives of the subsidiary, which Corporation (parent or subsidiary) should file the election form?
A-2.3. Assuming the parent files a consolidated return that includes the subsidiary that awarded the options, the parent and its subsidiary must each file the election form (Form 13657). If the subsidiary is not included in a consolidated return then generally only the subsidiary should file the election form.
Related Questions
- If a subsidiary Corporation has awarded stock options to purchase its parent’s stock to Executives of the subsidiary, which Corporation (parent or subsidiary) should file the election form?
- I lobby for my corporation but occasionally lobby for the parent company or for a subsidiary company. Do the senior officers of each company have to file separate registration forms?
- If a parent corporation has separately incorporated subsidiaries, can each subsidiary apply for a grant?
