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Results: 1-10 of 28

FTB disallows California qualified small business stock benefits

  • Fenwick & West LLP
  • -
  • USA
  • -
  • February 4 2013

The California Franchise Tax Board (FTB) recently issued FTB Notice 2012-03, stating that the FTB will disallow the exclusion or deferral of gain

Court strikes down IRS tax return preparer regulations

  • Fenwick & West LLP
  • -
  • USA
  • -
  • January 22 2013

In Loving v. IRS, Civ. A. No. 12-385 (D.D.C. 2013), the District Court for the District of Columbia struck down the IRS's 2011 tax return preparer

Executive compensation alert IRS filing and reporting requirements for ISO exercises and ESPP stock transfers

  • Fenwick & West LLP
  • -
  • USA
  • -
  • January 10 2013

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended

Relief period for Section 409A release timing errors expires on December 31, 2012 action needed

  • Fenwick & West LLP
  • -
  • USA
  • -
  • October 9 2012

Non-qualified deferred compensation arrangements that are not exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), should be reviewed to ensure compliance with Section 409A’s rules governing the timing of release of claims

162(m) and treatment of dividends and dividend equivalents - IRS clarifies

  • Fenwick & West LLP
  • -
  • USA
  • -
  • September 4 2012

Earlier this summer, the Internal Revenue Service issued Revenue Ruling 2012-19 to clarify the treatment of dividends and dividend equivalents on equity that qualifies as performance-based compensation under Section 162(m) of the Internal Revenue Code of 1986, as amended (the "Code"

IRS filing and reporting requirements for ISO exercises and ESPP stock transfers

  • Fenwick & West LLP
  • -
  • USA
  • -
  • January 24 2012

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”), with respect to stock issued to employees (or former employees) upon the exercise of an incentive stock option (an “ISO”) or transferred under a taxqualified employee stock purchase plan (an “ESPP”) and inform you of new Internal Revenue Service (“IRS”) filing requirements for transactions that occurred in 2011

IRS program provides amnesty for settling contractor misclassifications

  • Fenwick & West LLP
  • -
  • USA
  • -
  • October 11 2011

The Internal Revenue Service recently announced a program to encourage employers to reclassify workers who were previously misclassified as independent contractors

IRS issues proposed regulations under Section 162(m) to clarify performance-based exception

  • Fenwick & West LLP
  • -
  • USA
  • -
  • June 30 2011

Section 162(m) of the Internal Revenue 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

Section 409A end of year guidance

  • Fenwick & West LLP
  • -
  • USA
  • -
  • December 21 2010

On November 30, 2010 the Internal Revenue Service ("IRS") issued Notice 2010-80 regarding corrections procedures under Section 409A and deferred compensation arrangements

New IRS filing and reporting requirements for ISO exercises and ESPP stock transfers

  • Fenwick & West LLP
  • -
  • USA
  • -
  • December 6 2010

This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), with respect to stock issued to employees (or former employees) upon exercise of an incentive stock option (an "ISO") or transferred under a tax-qualified employee stock purchase plan (an "ESPP") and inform you of new Internal Revenue Service ("IRS") filing requirements for transactions that occurred in 2010

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