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
This client alert is intended to remind you of certain 2018 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
1/24/2019
/ Employee Stock Purchase Plans ,
Filing Requirements ,
Form 3921 ,
Form 3922 ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
IRS ,
ISOs ,
Privately Held Corporations ,
Reporting Requirements ,
Stock Issuance ,
Stocks ,
Tax Planning
Section 162(m) of the Internal Revenue Code denies a tax deduction to a public company for compensation paid to certain individuals—called “covered employees”—to the extent that the compensation paid to such individual...more
8/27/2018
/ Compensation & Benefits ,
Covered Employees ,
Employee Benefits ,
Grandfathering Rules ,
Incentive Stock Options ,
Initial Public Offering (IPO) ,
Internal Revenue Code (IRC) ,
New Guidance ,
Performance Incentives ,
Recordkeeping Requirements ,
Section 162(m) ,
Tax Deductions ,
Tax Planning ,
Tax Reform
The Joint Committee on Taxation released a description of the Senate Chairman’s Mark to the proposed Tax Cuts and Jobs Act on November 9, 2017, reintroducing adverse equity and performance-based compensation tax provisions...more
11/13/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Employee Benefits ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
Legislative Agendas ,
Proposed Legislation ,
Section 162(m) ,
Section 409A ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
Background -
Section 162(m) of the Internal Revenue Code (the “Code”) denies a tax deduction to a public company if the compensation paid to its chief executive officer and three other highest compensated officers...more
On October 4, 2013, California reduced the additional California state income taxes levied on deferred arrangements that violate Section 409A of the Internal Revenue Code. For taxable years beginning on January 1, 2013,...more