Proposed regulations under Section 83 of the Internal Revenue Code - “substantial risk of forfeiture” clarified *

USA - June 1 2012
Earlier this week, the Treasury Department issued proposed regulations clarifying the meaning of the phrase “substantial risk of forfeiture” for purposes of Section 83 of the Internal Revenue Code.

Co-authors: Jeffrey Ross.

Executive compensation update: Code Sections 409A and 162(m) *

USA - December 1 2009
Section 409A of the Internal Revenue Code of 1986, as amended (the "Code"), imposes certain requirements on nonqualified deferred compensation ("NQDC") plans.

Co-authors: Laraine S. Rothenberg, Amy L. Blackman, Donald P. Carleen, Jeffrey Ross.