IRS Not Enforcing Bad Options - Yet

From Teknos... No Sign of IRS Enforcement – Yet No one has seen any sign of the IRS moving to enforce the few provisions of IRC 409A which apply to issuing stock options (the sections pertaining to stock options fill only 6 of 138 pages in the final regulations). Why have we not heard anything about IRS enforcement? Because, like any new tax regulation, enforcement takes time. And it takes even more time for enforcement results to become visible to the community. Link Here