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Compensation & Benefits › Non-Employees

Morgan Lewis - ML Benefits

Separate State Filing Required for Form 1099-NEC

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For the 2020 tax year, the Internal Revenue Service (IRS) moved reporting of certain nonemployee compensation, including current and deferred compensation paid to independent contractors and corporate directors, from Form...more

Best Best & Krieger LLP

Reporting Non-Employee Compensation: A Year of Change

Best Best & Krieger LLP on

The New Form 1099-NEC Changes Non-Employee Compensation Reporting Requirements - The IRS has made significant changes as to how non-employee compensation must be reported. In the past, compensation of $600 or more paid to...more

Morgan Lewis

Nonemployee Compensation Reportable on Revived Form 1099-NEC for 2020 Payments

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The Internal Revenue Service has revived Form 1099-NEC to eliminate confusion about complying with new filing deadlines aimed at combatting fraud. ...more

Orrick, Herrington & Sutcliffe LLP

How to Avoid Director Pay Litigation

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In the last few years, Delaware courts have issued several rulings in lawsuits involving complaints of excessive compensation to non-employee directors (1). The takeaways from these cases can be summarized as follows...more

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