Ali Nardali

Morrison & Foerster LLP

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Latest Publications


California Reduces Section 409A Penalty

In a victory for California employers and employees, on October 4, 2013, Governor Edmund G. Brown Jr. signed into law California Assembly Bill 1173 (“Bill 1173”), which reduces California’s additional tax on income for...more

10/18/2013 - Compensation Agreements Penalties Section 409A

The Treasury Department and the IRS Implement Windsor and Adopt “State of Celebration” Rule: Compensation and Benefits...

On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17 (“Rev. Rul. 2013-17”) and updated Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law...more

9/19/2013 - Deferred Compensation DOMA Employee Benefits IRS Medicare Taxes Qualified Retirement Plans Same-Sex Marriage SCOTUS Social Security State of Celebration Stock Options Tax Refunds U.S. Treasury US v Windsor

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