In This Edition: - Year-end Deadline for Correcting Section 409A Deferred Compensation Arrangements That Condition Payment on an Employee Release or Covenant: By December 31, 2012, all deferred compensation...more
12/13/2012 - 3.8% Medicare Tax Affordable Care Act Deferred Compensation Dodd-Frank FICA Taxes Say-on-Pay Section 409A Shareholder Litigation Spinoffs
In welcome news for private equity (“PE”) funds, a recent district court opinion determined that two PE funds and their bankrupt portfolio company were not a “controlled group” and thus the PE funds were not responsible for...more
11/26/2012 - ERISA PBGC Private Investment Funds
By December 31, 2012, all deferred compensation arrangements in which payment is contingent on employee action, such as execution of a release of claims, must either include payment-timing restrictions that comport to IRS...more
11/12/2012 - Compliance Deferred Compensation Employment Contract IRS Section 409A Severance Agreements
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