The IRS has issued two forms (along with accompanying instructions) that corporations must use to satisfy the return and information statement requirements under Section 6039 of the Internal Revenue Code of 1986, as amended....more
1/20/2025
/ Compensation & Benefits ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Incentive Stock Options ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Reporting Requirements ,
Required Forms ,
Tax Returns
Establishing a new 401(k) plan or migrating to a new 401(k) provider is a complex process involving multiple stakeholders. Companies should expect up to four months between the commencement of the process until finalization...more
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