Employee Benefits Alert: Offshore Hedge Funds (Among Others) in the Cross-Hairs

Mintz - Employment Viewpoints
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Section 801(a) of the Tax Extenders and Alternative Minimum Tax Relief Act of 20081 added to the Internal Revenue Code (the “Code”) new Section 457A. Code § 457A changes the tax rules that apply to deferred compensation arrangements maintained by certain foreign corporations and domestic and foreign partnerships. On January 9, 2009, the IRS issued Notice 2009-8, which provides interim rules implementing Code § 457A and invites comments on certain aspects of the new law. This client advisory explains the key features of Notice 2009-8.

Please see full advisory for more information.

Please see full publication below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Attorney Advertising.

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