Legal updates for: 409A

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Tax-Exempt Organizations Update: Selected Developments From Washington

by McGuireWoods LLP on

... comprehensive tax reform in 2016 is unlikely in the midst of an election year, so far in 2016, parties on all sides have proposed specific changes to the rules applicable to exempt organizations. Lawmakers in Congress have introduced bills that would expand IRA rollovers, simplify the net investment income tax, and eliminate reporting of... more

High Net Worth Family Tax Report, Vol. 11, No. 2

by Loeb & Loeb LLP on

...IRS Seeks to Limit Valuation Discounts for Family-Controlled Entities: Proposed Section 2704 Regulations - Proposed regulations issued on August 2, if finalized in their present form, will significantly limit the ability to claim valuation discounts upon the transfer of interests in family-controlled entities. ... more

Equity compensation trend: extending the time to exercise vested stock options

by DLA Piper on

... number of high-profile technology companies recently adjusted their equity compensation programs in a manner they hope will help attract employee talent by providing an extended period to exercise vested stock options after termination of employment. In particular, Pinterest and Quora adjusted their stock options to allow employees with at least... more

A New Landscape - Compliance clarifications and planning opportunities for governmental and tax-exempt employers sponsoring deferred compensation arrangements

by Pillsbury Winthrop Shaw Pittman LLP on

... June 22, 2016, the Internal Revenue Service (IRS) published its long-awaited proposed regulations (the Proposed Regulations) under Section 457(f) of the Internal Revenue Code (the Code). Section 457(f) governs the taxation of ineligible deferred compensation arrangements for employees and other service providers of state and local governments and... more