Double Vesting Restricted Stock Units
Last week, I blogged on the A.J.V. v. M.M.V. case, specifically, regarding the retroactive application of a savings component. As noted in the post, there was an interesting treatment of deferred compensation in the case. ...more
An election introduced as part of the 2017 Tax Cuts and Jobs Act allows taxpayers to defer the recognition of taxable income with respect to certain categories of compensatory stock options and restricted stock units (RSUs)....more
Tax Reform Q&A: The Implications for Emerging Growth Enterprises and Start-Ups - Congress recently enacted the most significant overhaul to the U.S. Internal Revenue Code (the Code) in decades. The legislation, commonly...more
With the enactment of the Tax Cuts and Jobs Act comes sweeping changes to executive and equity compensation and employee benefits. Employers should evaluate whether they will be subject to the $1 million tax deductibility...more
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
On November 2nd, the House Ways and Means Committee released the much anticipated "Tax Cut and Jobs Act" (H.R. 1). If passed, this initial pass at widespread tax reform would trigger the most sweeping changes to the U.S. tax...more