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What Are a Company's Tax Reporting Obligations for Incentive Stock Option Exercises?

Every corporation, whether a startup or public company, that has an employee who exercises an incentive stock option (ISO) must provide the employee an information statement about the exercised option (using IRS Form 3921). A...more

What Is an 83(b) Election and Why Should Startup Founders Care?

A Section 83(b) election is a short, generally one-page document you send to the IRS to notify them that you wish to be taxed in connection with property subject to a "substantial risk of forfeiture" (more on this below) that...more

Cutting Employee Hours to Avoid ACA Requirements Costs Employer $7.4 Million

In response to the Affordable Care Act’s (ACA) 30-hour threshold for employee coverage, many employers, including retailers and restaurants, considered cutting employee hours to avoid offering health insurance....more

[Webinar] 2017 Tax Act Update: Most Impactful Tax Reform for Plan Sponsors in Decades - March 1st, 10:00am PT

On Friday, December 22, 2017, the 1,100-page tax bill was signed into law. The bill promises to bring about the most impactful tax reform that plan sponsors and their advisors have seen in decades. Join Davis Wright Tremaine...more

Federal Tax Reform Bill Makes Significant Changes Related to Executive Compensation

On November 16, the House of Representatives passed its version of the Tax Cuts and Jobs Act, and the Senate passed its version of the bill on December 2. Although the House and Senate must first reconcile their respective...more

Update #10: Trump Administration Halts Funding of Cost Sharing Reduction Payments to Insurers

Earlier in October, the Trump Administration announced it would immediately terminate payments to insurers to offset the costs of ACA-mandated discounts on co-payments and deductibles for low-income consumers. A number of...more

ESOP: An Exit Strategy

One way for business owners to transition their ownership to their employees and to receive liquidity for their shares is through the creation of an employee stock ownership plan (ESOP). According to the National Center for...more

Update #8: American Health Care Act Passed by House May Revive Annual and Lifetime Limits in Self-Insured Employer Plans

On May 4, the House Republicans narrowly passed the American Health Care Act (AHCA). Except for effective dates, the provisions impacting employers were generally unchanged. One major change to the original bill is that...more

DOL Proposes 60-day Delay of Fiduciary Duty Rule

On March 1, 2017, the U.S. Department of Labor (DOL) announced a proposed 60-day extension of the final rule commonly known as the “Fiduciary Duty Rule,” which if approved would delay the effective date from April 10, 2017 to...more

Update #1: ACA Reporting Deadlines Extended

This alert concerns the extension of the deadline for distributing and filing Forms 1094 and 1095. If you were not already aware, the IRS announced in Notice 2016-70 that the deadline for employers to distribute ACA...more

Long-Awaited 457 Plan Regulations Provide Planning Opportunities for Tax-Exempt and Governmental Employers

On June 22, 2016, the Internal Revenue Service (IRS) and Treasury Department issued proposed regulations under Section 457 of the Internal Revenue Code, fulfilling a nearly decade-old commitment to provide additional...more

Section 409A: IRS Issues Proposed Regulations to Address Open Questions

On June 22, 2016, the Internal Revenue Service and Treasury Department issued proposed regulations under Section 409A of the Internal Revenue Code (409A Proposed Regs). The government noted that the 409A Proposed Regs are...more

Extension of Participant Fee Disclosure Deadline Is Available for 2013 or 2014

The Department of Labor has provided plan administrators with a one-time opportunity to delay annual distribution of investment information to retirement plan participants for up to 6 months in 2013 or 2014....more

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