News & Analysis as of

Deferred Compensation Stocks

Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +
Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of stock options or severance payments.  less -
Fox Rothschild LLP

Deferred Comp: The Iceberg Of Modern Income

Fox Rothschild LLP on

When this writer began his career in 1980, wages were pretty much the only form of employment compensation and life was easy. For regular wage earners, there was a bonus at years’ end. For executives, employers liked to see...more

Fox Rothschild LLP

New Guidance On The Distribution Of Deferred Compensation That Vests Post-Complaint

Fox Rothschild LLP on

The issue of the division of deferred compensation in divorce – more particularly, unvested deferred compensation, is often one that is hotly disputed. This is in part because there is not a lot of case law on the issue. ...more

McDermott Will & Emery

Review of Section 409A Proposed Regulations

On June 22, 2016, the Internal Revenue Service (IRS) issued proposed changes to the regulations under the Internal Revenue Code (Code) §409A. The Code intends to clarify or modify a wide range of very restrictive rules...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

IRS Begins Section 409A Compliance Initiative

The Internal Revenue Service (IRS) is getting ready to ramp up enforcement of Section 409A of the Internal Revenue Code. The federal agency recently announced the launch of a new project to assess the level of taxpayer...more

Proskauer - Employee Benefits & Executive...

IRS Issues Revenue Ruling on Applicability of Section 457A to Options and Stock Appreciation Rights

On June 10, 2014, the IRS issued Revenue Ruling 2014-18, which holds that nonqualified stock options, as well as stock-settled stock appreciation rights (SARs), do not constitute nonqualified deferred compensation subject to...more

Proskauer Rose LLP

Possible Offshore Deferrals for Hedge Fund Managers – IRS Confirms That Certain Stock Options and Stock Appreciation Rights Are...

Proskauer Rose LLP on

The Internal Revenue Service (the "IRS") has issued Revenue Ruling 2014-18 (the "Ruling"), which generally confirms that a stock-settled stock option or stock appreciation right that is granted with an exercise/base price of...more

Pillsbury Winthrop Shaw Pittman LLP

New Tax Increases Make Deferral of Compensation a (More) Valuable Benefit for Many Employees

This article describes how the new additional Medicare tax, tax on net investment income, higher marginal tax rates, and phase-out and reductions of personal exemptions and itemized deductions make the use of compensation...more

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