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Results: 1-10 of 11

An impending collision at the intersection of Code Section 457 and Code Section 409A

  • Jones Day
  • -
  • USA
  • -
  • July 30 2007

On July 23, 2007, the Internal Revenue Service issued Notice 2007-62 announcing that new guidance will be issued under Code Section 457, a provision that is applicable to nonqualified deferred compensation plans of state and local governments and tax-exempt entities

IRS issues long-awaited final Section 409a regulations

  • Jones Day
  • -
  • USA
  • -
  • April 12 2007

On April 10, 2007, the IRS and the Treasury Department issued the final regulations interpreting the basic provisions of Section 409A of the Internal Revenue Code

IRS changes position on key Section 162(m) issue

  • Jones Day
  • -
  • USA
  • -
  • February 19 2008

The IRS made public on January 25, 2008, a private letter ruling (PLR 200804004) that signals a major change in its rulings policy on a key Internal Revenue Code Section 162(m) issue

IRS issues limited "relief" to bring documents into compliance with Section 409A regulations

  • Jones Day
  • -
  • USA
  • -
  • September 12 2007

Internal Revenue Code Section 409A is the latest effort to use the tax laws to regulate executive compensation

Section 409A respite: IRS grants one-year delay

  • Jones Day
  • -
  • USA
  • -
  • October 31 2007

Reversing decisions announced just six weeks ago, the Internal Revenue Service issued earlier this week a one-year extension of time for full compliance with Section 409A of the Internal Revenue Code

Executive compensation tax rules may require year-end planning

  • Jones Day
  • -
  • USA
  • -
  • October 26 2009

As 2009 winds down, companies should consider a number of executive compensation tax rules that are sensitive to year-end deadlines

Loss of tax exemption for Italian stock options has a silver lining

  • Jones Day
  • -
  • Italy
  • -
  • September 1 2008

A decree abolishing the "Fair Market Value" exemption for stock options was issued and became law on August 6, 2008

An update on state wage withholding and the Mobile Workforce Act from the payroll department: cut us a break

  • Jones Day
  • -
  • USA
  • -
  • March 25 2010

There is a constant struggle between the desire for federal legislation requiring uniformity in state tax laws and the need to respect state sovereignty

An update regarding the Mobile Workforce State Income Tax Fairness and Simplification Act

  • Jones Day
  • -
  • USA
  • -
  • September 30 2008

State tax administrators, employees that travel for work purposes, and companies employing those traveling employees all share significant interest in the passage of the pending Mobile Workforce State Income Tax Fairness and Simplification Act

Nexus: update on recent developments

  • Jones Day
  • -
  • USA
  • -
  • December 31 2010

Employees working from home did not create nexus in Indiana and Virginia, but a Texas Appellate Court found that a regional manager who lived in Texas and occasionally handled complaints from distributors in a 7 state region did create nexus