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ESPP final regulations issued

USA - December 18 2009 The IRS and Treasury Department recently issued final employee stock purchase plan (commonly referred to as an "ESPP") regulations....

Scott P. Spector, John E. Ludlum, Gerald Audant, Nicholas F. Frey, Blake W. Martell.


Executive compensation: action required for 2010 162(m) performance pay

USA - November 24 2009 Section 162(m) of the Internal Revenue Code (the "Code") denies a tax deduction to a public company if compensation paid to certain individuals (known as "covered employees") exceeds one million dollars for the taxable year....

Scott P. Spector, John E. Ludlum, Gerald Audant, Nicholas F. Frey, Blake W. Martell.


Executive compensation alert: Section 409A error corrections before year end

USA - November 20 2009 IRS Notice 2008-113 (the "Notice") permits employers to correct certain operational errors for purposes of Section 409A of the Internal Revenue Code ("Section 409A")....

Scott P. Spector, John E. Ludlum, Gerald Audant, Nicholas F. Frey, Blake W. Martell.


Executive compensation alert: IRS tax notice final regulations under Section 6039

USA - November 17 2009 On November 16, 2009, the IRS issued final regulations relating to the return and information statement requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code")....

Scott P. Spector, John E. Ludlum, Gerald Audant, Nicholas F. Frey, Blake W. Martell.