Read Securities Law news, alerts, and legal commentary from leading lawyers and law firms:
Are Political Intelligence Practice Groups Too Risky?
Greenberger: Derivatives Legislation Would Seriously Weaken Dodd-Frank
Bill on Bankruptcy: Lehman Test Case on Judicial Nullification
S&C's Cohen: Brown-Vitter Punishes Banks For Being Big
Cohen: Cyprus Is Not A Template For Future Restructurings
Release of new book on the 'Best Practices Under the FCPA and Bribery Act"
Bill on Bankruptcy: Kodak Plan Bumps the Debt, Craters Stock
STOCK Act Loses Much of Its Teeth, but Members of Congress Aim to Change That
Lessons Learned from the Parker Drilling DPA and Ralph Lauren NPA
Bill on Bankruptcy: Lawyers Easily Make Simple Words Complicated
Raj Mahajan, Allston Trading CEO, Talks HFT and the Business of Prop Trading
Lessons Learned from the BizJet Executives FCPA Enforcement Actions
Konczal: Dodd-Frank Reforms Get Roughed Up in Court
Bill on Bankruptcy: ResCap Report, a Bargain at $83 Million
Sullivan & Cromwell's M&A Hotline is Ringing
Bill on Bankruptcy: Stockton May Win the Battle, Lose the War
NFA Chairman Chris Hehmeyer Talks Bankruptcy Reform
An Update on SEF, IDB and Swap Regulation from Chris Ferreri of ICAP
Jaffe Sees 'A Lot' of IPOs in 2013 'Pipeline'
Bill on Bankruptcy: Why is Kodak's Stock Soaring?
In this article we consider some alternative approaches to the proposed U.K. status of “employee shareholders,” who receive capital gains tax-exempt shares in their employer (or its parent) in return for waiving certain...more
What is ERISA?
The Employee Retirement Income Security Act of 1974 (“ERISA”) protects the interests of employee benefit plan participants by establishing strict standards of conduct for “plan fiduciaries” – i.e.,...more
The United States Court of Federal Claims recently issued an opinion confirming that § 409A of the Internal Revenue Code of 1986 applies in the context of discount stock options. The case, Sutardja v. United States, is one of...more
When an employee or service provider receives stock that is subject to vesting, they should immediately consider how that stock might be treated under Section 83 of the Internal Revenue Code. Stock grants subject to Section...more
Who, What, Why . . .
Who does it apply to: In this edition, it varies according to the requirements of the particular law identified below. I am taking a short two-part break from my regular format to bring you the...more
Court of Federal Claims agrees with the IRS position that section 409A applies to discounted stock options; holding is important for compensatory stock option grants.
On February 27, the U.S. Court of Federal Claims...more
In this issue:
- FINRA Proposes Rule Change that Would Require Reporting OTC Equity Transactions Within 10 Seconds
- FINRA Offers Changes to Proposed Rules Governing Markups, Commissions and Fees
- CFTC Permits...more
On January 28, 2013, the Internal Revenue Service (IRS) published a generic legal advice memorandum (GLAM), AM2012-10, addressing the timing under the consolidated return regulations of certain deductions that commonly arise...more
Annual Information Statements and IRS Returns -
Requirement to Report -
For any exercise of an incentive stock option (ISO) or transfer of a share previously purchased pursuant to a tax-qualified employee stock...more
This is a reminder to public and private companies that grant incentive stock options (“ISOs”) or maintain a tax-advantaged employee stock purchase plan (“ESPP”). Under IRS regulations, these companies must provide...more
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the "Code") that require Employers to annually furnish each employee who exercised...more
In This Issue:
- 2013 – What's On the Horizon
- Changes Confirmed
- Changes Expected In 2013 But No Implementation Date
Each January, companies that grant incentive stock options (ISOs) are required to provide notices to current and former employees who exercised ISOs during the preceding calendar year. Similar notices must be given to current...more
IRS Affirms Rule on Reimbursements and Wages
by James F. McDonough, Jr. on December 5, 2012
The rules governing employee wages, reimbursements and taxes have been confusing for some business owners who have been levied...more
The Tax Court of Canada held in Alcatel Canada Inc. v. The Queen,  2 C.T.C. 2001 (TCC), that the taxpayer was entitled to an investment tax credit in respect of the value of stock option benefits granted to its...more
October 26, 2012 - The Federal Crimes Watch Daily
The Federal Crimes Watch Daily is a daily newspaper that discusses current federal criminal issues written by a federal criminal defense attorney.
The Pension Protection Act of 2006 added Section 401(a)(35) to the Internal Revenue Code generally effective for plan years beginning after December 31, 2006. That section provides in general that defined contribution...more
The UK Chancellor announced at the Conservative Party conference this week an outline plan to enable a new category of “employee owners” to receive shares in exchange for zero capital gains tax and a significant reduction in...more
UK Chancellor George Osborne has announced a plan to allow employees in smaller companies to give up employment rights in exchange for stock (shares) in the employer. How will this work from a tax and equity perspective?...more
In This Issue:
- FBAR Reports due June 29...1
- Investment Advisers to ERISA Plans and Plan Asset Funds Must Provide New Disclosure to Clients by July 1, 2012...2
- SEC Issues Additional Guidance on Form PF...3
INSIDE THIS ISSUE:
The ESOP Association submits comments on corporate tax reform to House committee; ESOP champion Olympia Snowe not running for reelection; Pro-ESOP legislation garners support; Bear Stearns agrees to...more
EMI stock options are clearly the most tax-effective incentive arrangements in the UK, and have been given a boost by favourable changes in the 2012 Budget...more
The March edition of BrownWinick's The Legal Monitor contains the following articles:
• Growth and Developments at BrownWinick
• The I-9 Audit: Why You Should Care and How You Can Prepare - United States Immigration and...more
As US multinational companies (and their related cross-border activities) continue to grow and expand, US lawyers and human resources professionals may be asked to consider issues related to equity compensation for their...more
A special report on New Guidance on Retirement Plan Options.
In This Issue:
Offering Partial Annuities in Defined Benefit Plans....1
Offering Longevity Annuities in Defined Contribution...more
JD Supra gets your content noticed, increases your visibility and makes your marketing efforts hassle free...
Learn More or Schedule a demo