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Results: 1-10 of 19

Two deadlines are approaching for all tax-exempt and government employers

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 16 2007

Two deadlines are approaching for all tax-exempt and government employers

Executive compensation: IRS announces changes in substantial risk of forfeiture rules

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 4 2008

Many executives and highly-compensated employees of tax-exempt and governmental employers are making elective deferrals to plans known as 457(f) plans or participate in non-qualified excess benefit plans or SERPs

IRS report on tax-exempt hospital community benefit and executive compensation to affect rules on salaries

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 26 2009

The IRS has released the results of a two-year study on average executive compensation amounts at tax-exempt hospitals, reporting an average of $1

Section 409A in a nutshell

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 16 2008

Compensation subject to Section 409A may result in additional tax and interest to the employee, including an obligation on the part of the employer to report that the compensation is subject to such additional tax and interest, unless (i) the compensation does not constitute, or is excepted from the definition of, a "deferral of compensation" or (ii) payment of the compensation complies with Section 409A

IRS rules to be proposed on new Type III supporting organizations

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 26 2007

The Pension Protection Act of 2006 (the “PPA”) established a classification system for supporting organizations (“SOs”

Requirements for deferred compensation arrangements as a result of section 409(A)

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 11 2007

On April 10, 2007, the Department of Treasury issued final regulations implementing section 409A that was added to the Internal Revenue Code in October, 2004 (the "Final 409A Regulations"

Inspector General releases Smithsonian audit report

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 31 2007

According to an audit report from the Smithsonian Inspector General dated October 13, the Smithsonian Institution from 2002 to 2006 failed to report taxable income paid for employees’ moving expenses and paid in connection with recruiting new employees

FICA tax: is it necessary to pay FICA taxes for summer employees?

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 6 2008

The Federal Insurance Contributions Act (“FICA”) provides for a tax on wages which consists of two parts: Old Age and Survivors Disability Insurance (“Social Security”) and Hospital Insurance (“Medicare”

Holiday gifts that keep on giving... to Uncle Sam

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 17 2007

Companies often show their appreciation for their employees’ hard work throughout the year by presenting them with small holiday gifts

IRS exploring initial contract exception’s impact on executive compensation of tax-exempts

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 30 2009

According to a July 1 statement by Lois Lerner, director of Exempt Organizations at the IRS, the IRS is exploring how the initial contract exception might be affecting the use of comparable salary information when it comes to setting executive compensation