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IRS can levy against non-transferable stock options

Katten Muchin Rosenman LLP
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USA
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July 2 2009

The Internal Revenue Service recently concluded in Chief Counsel Advice 200926001 (CCA) that it could enforce a tax levy served on an individual taxpayer by seizing and selling incentive and non-qualified stock options he had received during his employment as an executive for the company issuing the options

Recent regulations may require hasty amendment of employee stock purchase plans

Katten Muchin Rosenman LLP
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USA
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December 4 2009

Final regulations governing employee stock purchase plans (ESPPs) were issued by the U.S. Department of the Treasury in mid-November

Plan sponsor year-end alert: IRS extends some, but not all, year-end amendment deadlines

Katten Muchin Rosenman LLP
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USA
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December 22 2009

The IRS recently issued Notice 2009-97, which extends the deadline for amending qualified retirement plans to incorporate certain requirements added to the Internal Revenue Code of 1986 (the "Code") and the Employee Retirement Income Security Act of 1974 (ERISA) by the Pension Protection Act of 2006 (PPA

IRS releases guidance on treatment of backdated stock options under Section 162(m)

Katten Muchin Rosenman LLP
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USA
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August 7 2009

In an internal memorandum released July 17, the Internal Revenue Service (IRS) addresses how the agency is handling the treatment of backdated stock options under Section 162(m) of the Internal Revenue Code (IRC

Section 409A deferred compensation compliance deadline rapidly approaching

Katten Muchin Rosenman LLP
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USA
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August 31 2008

The time to bring all deferred compensation arrangements into final compliance with new requirements of federal law is rapidly approaching

Federal agencies publish Spring 2010 regulatory agendas

Katten Muchin Rosenman LLP
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USA
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May 26 2010

The IRS, DOL and Pension Benefit Guaranty Corporation have released their respective semiannual agendas

IRS 409A audits have begun; corrections made now may prevent penalties

Katten Muchin Rosenman LLP
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USA
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February 12 2010

The Internal Revenue Service announced in November of 2009 that in February 2010, it would begin its first Employment Tax National Research Project since the 1980s

Treasury, IRS issue proposed regulations and guidance addressing FBAR reporting requirements for retirement plans

Katten Muchin Rosenman LLP
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USA
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March 5 2010

At the end of February, the Financial Crimes Enforcement Network (FinCEN) bureau of the U.S. Department of the Treasury issued proposed amendments to the Bank Secrecy Act regulations governing Reports of Foreign Bank and Financial Accounts, commonly referred to as “FBAR.”

Important year-end deadlines for deferred compensation and 403(b) plans

Katten Muchin Rosenman LLP
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USA
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September 12 2008

Congress and the Internal Revenue Service have changed the landscape of the taxation of deferred compensation for all employers

IRS issues final regulations governing incentive stock option information reporting

Katten Muchin Rosenman LLP
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USA
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November 20 2009

Internal Revenue Code (Code) Section 6039 imposes certain reporting requirements on corporations that issue statutory stock options (also known as incentive stock options or ISOs

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