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
12/6/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Excise Tax ,
Executive Compensation ,
Income Taxes ,
Section 162(m) ,
Section 409A ,
Stock Options ,
Tax Code ,
Tax Exempt Entities ,
Tax Reform
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
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