Hi Tom:
I was just reading this question in 2019. My situation is that the company changed its ESPP from the purchase of the shares ( 15% discount) at the lower of the beginning (quarterly) or the end of the period FMV to the end of the period FMV at a 5% discount. The question is do I still from a tax point of view take the lower of the beginning and end FMV to compute the compensation income?
thank you,
Lina
