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Internal Revenue Service › Compliance › Executive Compensation

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
DLA Piper

Tax Considerations for Public Company Equity Incentive Awards

DLA Piper on

This is the third part of a series covering certain securities law, corporate governance, and tax considerations related to stock options and restricted stock unit (RSU) awards granted by public companies....more

Faegre Drinker Biddle & Reath LLP

IRS Compliance Strategy: Excess Executive Compensation Paid by Tax-Exempt Organizations

Faegre Drinker Biddle & Reath LLP on

Tax-exempt organizations that pay excess parachute payments or remuneration in excess of $1 million for a taxable year to “covered employees” need to be aware of a recently announced IRS compliance strategy...more

Davis Wright Tremaine LLP

Dec. 31 Deadline for Severance Pay Provisions in Employment Agreements to Comply With Section 409A

Davis Wright Tremaine LLP on

Many employment agreements, especially those for high-level executives, provide severance pay upon a change in control or a termination without cause, but only if the employee signs a release of claims. The IRS has noted that...more

Ballard Spahr LLP

409A Transition Relief Expires at Year-End; Employers Should Review Their Plans

Ballard Spahr LLP on

Employers should review plans and agreements subject to Internal Revenue Section Code 409A before the end of 2012. That’s when transitional relief afforded by the Internal Revenue Service expires for deferred compensation...more

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