Incentive Compensation

The SEC Staff Permits Sponsors of Securities Trading Platforms to Receive Incentive Compensation

One of the goals of the JOBS Act was to encourage the development and use of platforms that permit accredited investors to invest in early stage and other private companies. The JOBS Act contains a provision that expressly...more

IRS Ruling Treats Certain 529 Account Incentive Payments as Reportable Income

The IRS recently issued a private letter ruling, PLR 201310043 (released on March 8, 2013), of interest to Section 529 plans and their program managers. The ruling relates to the tax treatment of incentive contributions to...more

Veterans Affairs Bans Incentive Compensation Based on Securing Student Enrollments or Financial Aid

This alert is designed to help educational institutions understand the new Improving Transparency of Education Opportunities for Veterans Act, which establishes a ban on incentive compensation based on success in securing...more