This is a reminder to public and private companies that grant incentive stock options (“ISOs”) or maintain a taxadvantaged employee stock purchase plan (“ESPP”). Under IRS regulations, these companies must provide...more
On March 31, 2015, the IRS issued final regulations under Section 162(m), the tax code provision which limits the deduction for compensation paid to certain public company executive officers. As signaled by the proposed...more
In a victory for California employers and employees, on October 4, 2013, Governor Edmund G. Brown Jr. signed into law California Assembly Bill 1173 (“Bill 1173”), which reduces California’s additional tax on income for...more
On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17 (“Rev. Rul. 2013-17”) and updated Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law...more
9/19/2013
/ Deferred Compensation ,
DOMA ,
Employee Benefits ,
IRS ,
Medicare Taxes ,
Qualified Retirement Plans ,
Same-Sex Marriage ,
SCOTUS ,
Social Security ,
State of Celebration ,
Stock Options ,
Tax Refunds ,
U.S. Treasury ,
US v Windsor
This is a reminder to public and private companies that grant incentive stock options (“ISOs”) or maintain a tax-advantaged employee stock purchase plan (“ESPP”). Under IRS regulations, these companies must provide...more