Tax planning: accelerating employee compensation into 2012 *

USA - November 19 2012
Effective on January 1, 2013, the tax cuts enacted by the Bush Administration and extended in December 2010 will automatically end, and tax rates will revert to their pre-2001 levels.

Co-authors: Michael Collins .

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December 31, 2012 deadline for amending certain severance and other arrangements for Section 409A compliance *

USA - September 14 2012
Many severance and other arrangements require a terminating employee to execute a release of claims and/or agree to abide by various restrictive covenants (e.g., non-compete, non-solicit, confidentiality, etc.) in order to receive payment.

Co-authors: Dina Bernstein, Justin J.R. Reda, David Schiller, Michael Collins , Sean C. Feller .

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Transportation/Student Loan Bill includes significant pension funding relief and PBGC premium increases *

USA - July 9 2012
On July 6, 2012, President Obama signed the Moving Ahead for Progress in the 21st Century Act, which primarily addresses transportation funding and student loan interest rates. 

Co-authors: William J. Kilberg P.C. , Michael Collins .

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Lidow v. Superior Court: in employment law context, California declines to apply Delaware's corporate internal affairs doctrine *

USA - June 26 2012
When the former CEO of a Delaware corporation headquartered in California sues his employer for retaliatory termination, which state's laws apply? 

Co-authors: Jesse A. Cripps.

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Qualified plan limitations updated for 2012 *

USA - October 20 2011
On October 20, 2011, the IRS released the inflation-adjusted limitations applicable to tax-qualified retirement plans for 2012

Co-authors: Michael Collins .

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