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Executive Compensation IRC Section 83(b)

Bradley Arant Boult Cummings LLP

New Deferral Opportunity for Stock Awards

The Tax Cuts and Jobs Act includes a new provision that can delay the taxation of compensation paid to employees of “eligible corporations” in the form of “qualified stock” for up to five years. The provision is set forth in...more

BCLP

Good News! New 409A Regulations (Yes, Really!) – Part 4: Getting Paid

BCLP on

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room where the other characters were gathered and sharing his trademark line,...more

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