Greg Gautam

Greg Gautam

Snell & Wilmer

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DOL Rules that Target Fiduciary Conflict of Interests May Impact Employee Plan Sponsors and Fiduciaries

“Middle class economics means that Americans should be able to retire with dignity after a lifetime of hard work. But loopholes in the retirement advice rules have allowed some brokers and other advisers to recommend products...more

5/20/2016 - Benefit Plan Sponsors Best Interest Contract Exemptions Conflicts of Interest DOL ERISA Fiduciary Duty Investment Adviser Retirement Plan

IRS Audit Techniques Guide Provides Helpful Reminders for Sponsors of NQDC Arrangements

Last summer the Internal Revenue Service updated its Audit Techniques Guide (“ATG”) for nonqualified deferred compensation arrangements. While the ATG provides little instruction on how the IRS will review nonqualified...more

5/7/2016 - 401k Audits Deferred Compensation FICA Taxes FUTA IRS Tax Audits

CFOs of Smaller Reporting Companies May Be Considered “Covered Employees” for Purposes of Section 162(m)

The $1,000,000 limitation on deductions imposed by Section 162(m) of the Internal Revenue Code applies to “covered employees.” In Notice 2007-49, the IRS defined the term “covered employees” as follows...more

3/22/2016 - CFOs Covered Employee Deduction Limitations Internal Revenue Code (IRC) Small Business

2015 End of Year Plan Sponsor “To Do” List (Part 3) Executive Compensation

As 2015 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year we are presenting our “To Do” Lists in three separate Employee Benefits Updates....more

12/11/2015 - Benefit Plan Sponsors Deferred Compensation Disclosure Requirements Executive Compensation FASB ISS Pay Ratio Pay-for-Performance Private Equity Publicly-Traded Companies Section 409A Year-End Planning

2015 End of Year Plan Sponsor “To Do” List Part 2 – Qualified Retirement Plans

As 2015 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in three separate SW Benefits Updates. Part 1 of the series...more

12/8/2015 - 401k 403(b) Plans Benefit Plan Sponsors Defined Benefit Plans Defined Contribution Plans ERISA Qualified Retirement Plans Year-End Planning

2015 End of Year Plan Sponsor “To Do” List Health & Welfare

As 2015 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more

11/23/2015 - Affordable Care Act Benefit Plan Sponsors Cadillac Tax Cafeteria Plans Employer Group Health Plans FMLA HIPAA Large Employer PCORI Same-Sex Marriage Section 6055 Section 6056 Self-Insured Health Plans Shared Responsibility Rule Summary of Benefits and Coverage W-2 Wellness Programs Year-End Planning

IRS Announces 2016 Health FSA, HSA, HDHP and Transportation Plan Limits

The IRS has announced cost of living adjustments for health flexible spending accounts (“health FSAs”) in Section 125 cafeteria plans, contributions to health savings accounts (“HSAs”), out-of-pocket maximums under high...more

11/18/2015 - COLA Employee Benefits FSA HSA IRS

Corporate Communicator - Fall 2015: SEC Proposes Rules for the Clawback of Executive Compensation

In this issue of the Corporate Communicator, we bring you an article about the SEC’s recently released proposal to adopt rules for the clawback of executive compensation. The proposal is already controversial and it may prove...more

8/20/2015 - Board of Directors Clawbacks Corporate Officers Disclosure Requirements Dodd-Frank Executive Compensation Financial Statements Incentive Compensation Indemnification Internal Revenue Code (IRC) Reporting Requirements SEC Section 409A Total Shareholder Return (TSR)

Proposed IRS Regulations Simplify Section 83(b) Filing Requirements

As explained in a prior blog post, an employee who timely files a Section 83(b) election will be taxed on the fair market value of property transferred (typically restricted stock) to him or her in exchange for services on...more

7/24/2015 - Capital Gains Employee Stock Purchase Plans Fair Market Value IRC Section 83(b) IRS Proposed Regulation Restricted Stocks

Yet Another Reason to Consider Separate Annual Limits on Director Equity Awards

As reported in a prior blog post, public company employers that are adopting or amending equity-based compensation plans should consider adding a separate annual limit on director equity awards. In a recent Delaware Chancery...more

6/19/2015 - Board of Directors Business Judgment Rule Equity Compensation Publicly-Traded Companies

Chief Counsel Memorandum Clarifies IRS Position on Informal 409A Corrections

On May 1, the IRS released a Chief Counsel Memorandum that clarifies the IRS’ position with respect to the correction of deferred compensation arrangements outside of the IRS’ formal Section 409A correction programs....more

5/19/2015 - Deferred Compensation Employer Liability Issues Executive Compensation IRS Section 409A

IRS Releases Clarifying 162(m) Regulations

The IRS recently released final regulations clarifying two aspects of the “performance-based compensation” exception to the $1,000,000 limit on deductible compensation paid to covered employees under Section 162(m) of the...more

4/21/2015 - Executive Compensation Final Rules Human Resources Professionals Internal Revenue Code (IRC) IRS Section 162(m) Tax Deductions

Don’t Miss Short-Term Deferral Day

Section 409A, the provision of the Internal Revenue Code that regulates the time and form of payment of nonqualified deferred compensation, contains a helpful exception for “short-term deferrals.”...more

3/4/2015 - Deferred Compensation Exceptions Internal Revenue Code (IRC) IRS

ISS Issues FAQs on Equity Plan Scorecard

As reported in my October 24, 2014 post, Institutional Shareholder Services Inc. (“ISS”), a leading proxy advisory firm, has adopted a new “scorecard” approach to evaluating public company equity compensation plans.  In a...more

1/8/2015 - Corporate Governance Equity Compensation Internal Revenue Code (IRC) ISS Publicly-Traded Companies

Deferral Elections for 2015 Compensation

As reported in Part 3 of our 2014 End of Year Plan Sponsor “To Do” List, employers that sponsor deferred compensation programs should take action to ensure that deferral elections that apply to compensation that will be...more

12/18/2014 - Deferred Compensation Employee Benefits Year-End Planning Year-End Tax Planning

2014 End of Year Plan Sponsor “To Do” List (Part 3) Executive Compensation

As 2014 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year we are presenting our “To Do” Lists in three separate SW Benefits Updates. Part 1 of the series...more

12/4/2014 - Deferred Compensation Equity Compensation Executive Compensation Filing Deadlines ISS Year-End Planning

2014 End of Year Plan Sponsor “To Do” List Part 2 – Qualified Retirement Plans

As 2014 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in three separate SW Benefits Updates. Part 1 of the series...more

11/18/2014 - Benefit Plan Sponsors Best Management Practices Employee Benefits Year-End Planning

2014 End of Year Plan Sponsor “To Do” List Health & Welfare

As 2014 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of the...more

11/4/2014 - Benefit Plan Sponsors Employee Benefits Health and Welfare Plans Year-End Planning

January 31, 2014 Deadline for Reporting Incentive Stock Option Exercises and Employee Stock Purchase Plan Transfers that Occurred...

As reported in Part 1 of our 2013 End of Year Plan Sponsor “To Do” Lists, Section 6039 of the Internal Revenue Code (the Code) requires employers to provide an information statement to each employee or former employee...more

1/17/2014 - Employee Stock Purchase Plans Incentive Stock Options Stock Options Stocks

2013 End of Year Plan Sponsor “To Do” List Part 1 – Executive Compensation

As 2013 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part one of the...more

11/25/2013 - Benefit Plan Sponsors Equity Compensation Executive Compensation Section 409A Year-End Planning

Agencies Provide Guidance on Additional Health Care Reform Changes Impacting Non-Grandfathered Employer Group Health Plans

The Departments of Health and Human Services, Labor, and Treasury (collectively, the “Departments”) during the first half of the year issued guidance in the form of Frequently Asked Questions (the “FAQs”) on certain...more

7/10/2013 - Clinical Trials Deductibles Discrimination DOL Employer Group Health Plans Employer Mandates Healthcare Reform HHS Non-Grandfathered Health Plans Out-of-Pocket Expenses Preventive Health Care U.S. Treasury

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