Mark Hamilton

Mark Hamilton

White & Case LLP

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Contingencies on Employee Bonuses Delay Employer’s Tax Deduction According to IRS Chief Counsel Memo

An employer cannot deduct cash bonuses in the year in which its employees perform the services giving rise to the bonuses, but must wait until the following year when the bonuses are paid, under bonus plans with several...more

12/19/2013 - Bonuses Corporate Bonuses Corporate Taxes Deferred Compensation Employee Benefits Incentive Compensation IRS Pay-for-Performance Performance Incentives Performance Reviews Tax Deductions

Long Arm of ERISA Tags Non-US Parent Company With Pension Liabilities of Its US Subsidiary

A non-United States entity seeking to acquire a United States entity should be aware that the acquisition may expose the non-US entity to any pension plan termination and withdrawal liabilities of the US target entity in...more

11/1/2013 - Acquisitions Asahi ERISA Foreign Corporations Joint and Several Liability Long Arm Statute PBGC Pensions Personal Jurisdiction Subsidiaries

SEC Proposes Rules on Pay Ratio Disclosure

On September 18, 2013, the Securities and Exchange Commission (the “SEC”) approved by a three-to-two vote proposed rules (the “Proposed Rules”) implementing Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer...more

9/27/2013 - Annual Filings Annual Reports CEOs Disclosure Requirements Dodd-Frank Executive Compensation Form 10-K Pay Ratio Regulation S-K SEC

First Circuit: Private Equity Fund May Be “Trade or Business” and Subject to Portfolio Company Pension Liabilities

The First Circuit Court of Appeals has recently held in Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund, No. 12-2312 (July 24, 2013), a case of first impression at the Circuit Court...more

8/9/2013 - Benefit Plan Sponsors COBRA ERISA Investment Portfolios Pensions Private Equity Retirement Plan Title IV

Recent Tax Court Case Exposes Risks of Indirect Prohibited Transactions by IRAs

Tax-qualified pension, savings and retirement plans and individual retirement accounts (“IRAs”) are subject to complex prohibited transaction rules under § 4975 of the Internal Revenue Code of 1986, as amended (the “Code”...more

5/28/2013 - IRA Pensions Prohitibed Transactions Retirement

Lump-Sum Payments From Nonqualified Deferred Compensation Plans To Nonresident of New York Are Exempt From New York Income Tax

A recent advisory opinion from the New York State Department of Taxation and Finance concludes that payments received by an individual nonresident of New York in settlement of his benefits under two nonqualified deferred...more

5/10/2013 - Deferred Compensation Exemptions Payment Plans Residency Status State Taxes

Changes Afoot for ERISA “Reportable Event” Rules

As many as 90% of pension plans and pension plan sponsors may soon have fewer “reportable events” to track and report to the Pension Benefit Guaranty Corporation (the “PBGC”), if certain proposed changes to the PBGC...more

5/10/2013 - Benefit Plan Sponsors ERISA PBGC Pensions Proposed Amendments Reporting Requirements

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