The Internal Revenue Services adopted regulations under Section 6039 which require companies to provide participants with Form 3921 for all Incentive Stock Option (ISO) exercises and Form 3922 upon first transfer of legal title of shares acquired pursuant to an Employee Stock Purchase Plan (ESPP). Companies are also required to file these same forms with the IRS. You can outsource the e-filing with the IRS as well as printing, auditing, and mailing statements to the participants in your company’s stock plan.