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VRG has established policies and programs to insure that essentially anybody interested in running with us will be able to do so.This is not to say, however, that we simply hand out our driving credentials.
The tax consequences include taxation at the time of option vesting rather than the date of exercise or sale of the common stock, a 20% additional federal tax on the optionee in addition to regular income and employment taxes, potential state taxes (such as the California 20% tax) and a potential interest charge.
Background On April 10, 2007, the Internal Revenue Service (IRS) issued final regulations under Section 409A of the Internal Revenue Code.
Section 409A was added to the Internal Revenue Code in October 2004 by the American Jobs Creation Act.
Our mission is to promote the active use of vintage cars in a format that emphasizes safety and enjoyment.
It is appropriate to recognize that vintage racing is an amateur sport, where the pleasure of taking part must exceed the desire to win at all costs.
We intend for our rules to be similar to those of other major vintage-race sanctioning bodies in the region, so that drivers need not make extensive changes to existing cars in order to participate with our club.