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Reminder: January 31 deadline for information statements for incentive stock options and ESPPs

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • January 3 2008

Section 6039 of the Internal Revenue Code requires that corporations provide a written statement to each current and former employee who receives stock pursuant to the exercise of an incentive stock option or who transfers for the first time stock received under an employee stock purchase plan (ESPP

Emerging trends in employment and labor law

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • July 25 2008

On July 22, 2008 a California appellate court handed down an important decision in the ongoing battle to define the guidelines employers must follow in providing meal and rest breaks for their employees

Private equity fund has controlled group liability for underfunded pension plan

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • January 10 2008

In a decision having far-reaching implications, the Pension Benefit Guaranty Corporation (PBGC) Appeals Board recently held that a private equity fund ("Fund") was jointly and severally liable for a funding shortfall in a pension plan of one of its portfolio companies

IRS 162(m) ruling requires review of incentive pay arrangements

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • March 4 2008

In Revenue Ruling 2008-13, issued on February 21, 2008, the IRS held that incentive pay cannot qualify as performance-based compensation under Section 162(m) of the Internal Revenue Code of all or a portion can be paid upon the executive's involuntary termination without cause, voluntary termination for good reason or retirement, even if the executive continues in service and the incentive is actually paid upon attainment of the pre-stated performance goal

DC’s “Accrued Sick and Safe Leave Act” likely to become law

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • March 28 2008

The District of Columbia is poised to require employers to provide paid sick leave to their employees and may well be a bellwether for passage of similar bills in other states and localities

IRS extends deadline for some, but not all, Section 409A document compliance amendments

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • September 24 2007

On September 10, the Internal Revenue Service issued Notice 2007-78, which generally extends the deadline for making final plan amendments to comply with section 409A of the Internal Revenue Code (“Section 409A”) by one year, from January 1, 2008, to January 1, 2009

FCC admonishes station group owner for failing to widely recruit under Commission’s EEO rules

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • March 31 2008

As the result of a random EEO audit, the FCC admonished a publicly traded broadcast station group owner for failing to recruit “widely” for every full-time vacancy

New proposed regulations from IRS on cafeteria plans

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • October 2 2007

In August, the Internal Revenue Service issued proposed regulations governing the operation of cafeteria plans under section 125 of the Internal Revenue Code of 1986, as amended (the “Code”

Department of Labor issues final regulations on “qualified default investment alternatives”

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • October 30 2007

On October 24, 2007, the Department of Labor issued final regulations implementing the provision of the Pension Protection Act of 2006 (PPA) that expands the relief available to plan fiduciaries under Section 404(c) of the Employee Retirement Income Security Act of 1974 (ERISA) to include relief from liability for the investment of a plan participant’s assets in a “qualified default investment alternative.”

California low-income housing tax credits do not trigger prevailing wage requirements

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • April 25 2008

The affordable housing industry recently received good news about California state low-income housing tax credits (“LIHTCs”

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