We hope you can join us for our Winter Tax Forum on Thursday, January 19, 2023.
Employee benefits and executive compensation partner Nona Massengill will provide an overview of the tax issues that impact equity...more
12/29/2022
/ Acquisitions ,
Continuing Legal Education ,
Equity Compensation ,
Executive Compensation ,
Federal Taxes ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Section 409A ,
Tax Liability ,
Tax Planning ,
Webinars
A recent decision of the Second Circuit Court of Appeals protects discretionary decisions by plan administrators and illustrates the application of the definition of an “involuntary separation from service” under section 409A...more
An employee stock ownership plan (ESOP) is a type of tax-qualified retirement plan. ESOPs are designed to invest primarily in qualifying employer securities, as defined in applicable tax rules....more
11/4/2021
/ C-Corporation ,
Choice of Entity ,
Common Stock ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
ESOP ,
Internal Revenue Code (IRC) ,
Limited Liability Company (LLC) ,
Private Letter Rulings ,
Retirement Plan ,
S-Corporation ,
Subsidiaries ,
Tax Planning
In one of its Issue Snapshots, the IRS recently focused on methods for preventing the occurrence of an ESOP “nonallocation year” under IRC section 409(p). Issue Shapshots are not precedential IRS guidance, but are research...more
The tax reform act, formerly known as the Tax Cuts and Jobs Act (the “Act”), was approved by House and Senate Republicans and is ready to be signed into law by President Donald Trump. President Trump is expected to sign the...more