Executive Compensation, IRS | JD Supra Law News

Skadden, Arps, Slate, Meagher & Flom LLP

"Exempt and Nonprofit Organizations Alert: IRS Addresses UBTI and Executive Compensation Issues"

by Fred T. Goldberg, Jr., Daniel Kurtz, Vivienne LaBorde, Emily Lam, J.J. Harwayne Leitner, Coleen McGrath, David O'Connell, Sarah Paul | Skadden, Arps, Slate, Meagher & Flom LLP on 5/8/2013

IRS Addresses Issues of Unrelated Business Taxable Income and Executive Compensation in Colleges and Universities Compliance Project Report - On April 25, 2013, the Internal Revenue Service (IRS) released its Final...more

IRS Issues Final Report on Colleges and Universities Compliance Project

by Edward Chaney, Matthew Elkin, Kimberly Eney, Alexander Reid, Celia Roady, Caroline Waldner | Morgan Lewis on 5/6/2013

Report offers lessons for many tax-exempt organizations on unrelated business taxable income and executive compensation....more

IRS Issues Wake Up Call to Colleges and Universities — Congress to Hold Hearings

by Jacob Friedman | Proskauer - Not for Profit/Exempt... on 5/3/2013

The IRS released its Final Report on its five year study of the audit results of colleges and universities. Lois G. Lerner, Director of the Exempt Organizations division of the IRS announced the “long awaited” posting of the...more

IRS Releases Final Report on Nonprofit Colleges and Universities Compliance Project: UBIT and Executive Compensation Lessons for...

by George Constantine, Matthew Journy, Margaret C. Rohlfing, Jeffrey S. Tenenbaum, Yosef Ziffer | Venable LLP on 5/3/2013

In October 2008, the Internal Revenue Service (the “IRS”) began work on the Nonprofit Colleges and Universities Compliance Project (the “Project”). The IRS sent out an initial compliance questionnaire to over 400 tax-exempt...more

IRS Releases Final Colleges and Universities Compliance Report: Reveals Significant Underreporting

by Richard Frazier, Elizabeth Mullen | Saul Ewing LLP on 5/1/2013

A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more

"Executive Compensation and Benefits Report: Proposed Regulations Highlight the Complexity of the $500,000 Deduction Limit for...

by Michael R. Bergmann, Sofie Bielen, Kristin M. Davis, Berit R. Freeman, Neil M. Leff, Barbara R. Mirza, Alessandra K. Murata, Timothy Nelson, Regina Olshan, David C. Olstein, Erica Schohn, more +Joseph M. Yaffe | Skadden, Arps, Slate, Meagher & Flom LLP on 4/8/2013

On April 1, 2013, the Internal Revenue Service issued proposed regulations providing guidance on the $500,000 deduction limit for compensation paid by certain health insurance companies to their employees. Because of the...more

An Unfair Fight: IRS Enforcement of Intermediate Sanctions and the Lessons Learned from Recent Tax Controversies

by Matthew Journy | Venable LLP on 3/18/2013

In this presentation: - Explain the consequences of excessive executive compensation - Discuss rebuttable presumption of reasonableness - Discuss recent IRS enforcement efforts Please see full...more

Delaware Supreme Court Affirms Denial of Attorneys' Fees Relating to Corporate Waste Claim Based on a Board's Decision to Forego...

by Michael D. Redondo | Holland & Knight LLP on 1/29/2013

On January 14, 2013, the Delaware Supreme Court affirmed a trial court's denial of attorneys' fees in connection with a corporate waste claim filed against corporate board members for the board's decision to pay certain...more

Reminder to Perform Annual ISO/ESPP Reporting in January 2013

by Sheppard Mullin Richter & Hampton LLP on 1/16/2013

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

Executive Compensation Alert: IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers

by Sofia Chesnokova, Marshall Mort, Scott P. Spector | Fenwick & West LLP on 1/10/2013

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”), with respect to stock issued to employees (or former...more

2012-2013 Regulatory Agendas for Employee Benefits Published by DOL and Treasury

by Margaret C. Barker, Adam Cohen, Carol McClarnon, Jamey Medlin, Michael Miles, Joanna Myers, Vanessa Scott, W. Mark Smith, William Walderman, Carol Weiser | Sutherland Asbill & Brennan LLP on 1/3/2013

The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months. - On December 24, 2012, the U.S. Department of Labor (DOL) updated its 2012 Semi-Annual...more

New 3.8% Tax on “Net Investment Income” – IRS Issues Proposed Regulations

by Ropes & Gray LLP on 12/10/2012

The Internal Revenue Service has issued Proposed Regulations under Section 1411 of the Internal Revenue Code providing guidance on the 3.8% additional tax that will be imposed beginning January 1, 2013 on the “net investment...more

Dec. 31 Deadline for Severance Pay Provisions in Employment Agreements to Comply With Section 409A

by Davis Wright Tremaine LLP on 10/11/2012

Many employment agreements, especially those for high-level executives, provide severance pay upon a change in control or a termination without cause, but only if the employee signs a release of claims. The IRS has noted that...more

409A Transition Relief Expires at Year-End; Employers Should Review Their Plans

by Ballard Spahr LLP on 10/5/2012

Employers should review plans and agreements subject to Internal Revenue Section Code 409A before the end of 2012. That’s when transitional relief afforded by the Internal Revenue Service expires for deferred compensation...more

Recent Compensation Trends In Mergers And Acquisitions And Section 409a

by Orrick, Herrington & Sutcliffe LLP on 10/31/2011

This article discusses the traps for the unwary created by Section 409A of the Internal Revenue Code (“Section 409A”) with respect to current trends in change-in-control compensation for public company executives and the...more

Startup America Suggestion of the Day: Repeal Section 409A (Installment 5)

by Davis Wright Tremaine LLP on 2/14/2011

Many of us here in startup land are hoping that the President’s Startup America Initiative is for real. For me, success means that the initiative will meaningfully simplify the legal and regulatory landscape in which startups...more

IRS Expands Section 409A Relief with Notice 2010-80

by Morrison & Foerster LLP on 12/22/2010

On November 30, 2010, the Internal Revenue Service issued Notice 2010-80, which modifies its prior Notice 2010-6 (generally providing transitional relief for documentary corrections under Internal Revenue Code Section 409A...more

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Executive Compensation › Internal Revenue Service