Can we keep our heads (and options) above water? As we enter the middle of the first quarter of 2024, many management teams and boards are still asking themselves this question. Volatility in equity markets has, for many...more
Companies may wish to take certain steps before January 1, 2018, with respect to 2017 annual bonuses.
As has been widely reported, Congress has passed tax reform legislation lowering 2018 corporate tax rates and thus...more
Proposed tax reform legislation includes several provisions that will affect the treatment of executive compensation.
Key Points:
..The current House and Senate bills remove the previously proposed Section 409B1 and...more
In its current form, the proposed legislation would drastically change the tax treatment of executive compensation in several areas.
The Tax Cuts and Jobs Act, as proposed by the Ways and Means Committee of the US House of...more
Treasury Department and IRS issue proposed regulations to address certain specific provisions of the existing Section 409A regulations.
On June 21, 2016, the Department of the Treasury and the Internal Revenue Service...more
Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as “self-employed” for tax purposes.
On May 3, 2016, the US Treasury Department (Treasury)...more
IRS audits signal focus on Section 409A compliance; Revenue Ruling makes certain nonqualified options and stock appreciation rights more attractive for offshore entities.
The IRS has begun its limited audit initiative...more