David Della Rocca

David Della Rocca

Latham & Watkins LLP

Contact  |  View Bio  |  RSS

Latest Publications

Share:

New SEC Staff Guidance on CEO Pay Ratio Disclosure Rules – Determining the Median Employee

Guidance clarifies how to determine the employee population and median employee for the ratio, though questions remain. The staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) has...more

11/1/2016 - C&DIs Disclosure Requirements Executive Compensation Median Employee Pay Ratio Regulation S-K SEC

Proposed Section 409A Deferred Compensation Regulations Offer Helpful Clarifications of Current Rules

Treasury Department and IRS issue proposed regulations to address certain specific provisions of the existing Section 409A regulations. On June 21, 2016, the Department of the Treasury and the Internal Revenue Service...more

6/29/2016 - Comment Period Deferred Compensation IRS Proposed Regulation Section 409A Section 457A Stock Options Transaction-Based Compensation U.S. Treasury

Partnerships: IRS Extends Prohibition on Treating Partners as Employees

Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as “self-employed” for tax purposes. On May 3, 2016, the US Treasury Department (Treasury)...more

5/13/2016 - Comment Period Disregarded Entities Employee Benefits Employment Tax Income Taxes IRS Limited Liability Company (LLC) Proposed Regulation Self-Employment Tax U.S. Treasury

Sun Capital: Private Equity Funds Liable for Portfolio Company’s Withdrawal Liability

District Court finds affiliated funds acted in de facto partnership which controlled portfolio company; Decision may be significant in making private equity acquisition structuring choices. On March 28, 2016, a Federal...more

4/4/2016 - Commercial Bankruptcy ERISA Investment Portfolios Joint and Several Liability Multiemployer Pension Plan Amendments Act (MPPAA) Multiemployer Plan PBGC Pensions Private Equity Funds Sun Capital Partners Withdrawal Liability

9 Ways to Reduce the Risk of Worker Classification Disputes

The Patient Protection and Affordable Care Act (ACA) links the number of employees a business has to that business’s healthcare coverage responsibilities and penalties. As such, the ACA focuses new attention on the already...more

1/23/2014 - Affordable Care Act Classification Employer Mandates Healthcare Healthcare Reform

10 Facts About the Affordable Care Act and Worker Classification

Businesses subject to the Affordable Care Act’s “shared responsibility” provision must consider proper worker classification and its implications. Although the Patient Protection and Affordable Care Act, as amended...more

11/18/2013 - Affordable Care Act Classification Employer Liability Issues ERISA Full-Time Employees Misclassification

6 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×