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Results: 1-10 of 24

IRS implements information reporting for employer-owned life insurance

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 19 2007

On November 13, 2007, the Treasury Department and Internal Revenue Service published in the Federal Register temporary and proposed regulations implementing information reporting requirements for employer-owned life insurance, enacted in the Pension Protection Act of 2006

Automatic contribution arrangements proposed regulations

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 9 2007

On November 8, 2007, the Internal Revenue Service released proposed regulations (the “Proposed Regulations”) relating to automatic contribution arrangements

403(b) salary reduction agreement defined for FICA purposes

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 26 2007

On November 15, 2007, the Treasury and Internal Revenue Service published final regulations defining section 403(b) 'salary reduction agreements' for FICA purposes

IRS publishes 403(b) model plan, orphan contract guidance

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 28 2007

On November 27, 2007, the Internal Revenue Service released Revenue Procedure 2007-71, elaborating in certain respects the final section 403(b) regulations published in July

Ho-ho-hold the tax reporting: IRS further delays tax reporting for compliant deferred compensation

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • December 11 2008

On December 10, 2008, the IRS issued Notice 2008-115, which provides that tax reporting for 2008 will not be required for deferrals of compensation under nonqualified deferred compensation arrangements that comply with 409A of the Internal Revenue Code

IRS announces Section 409A compliance program for discounted stock options

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 12 2007

In Announcement 2007-18, the Internal Revenue Service (IRS) introduced a compliance resolution program that will permit employers to pay the additional taxes employees have incurred under section 409A of the Internal Revenue Code (the Code) as a result of exercising discounted stock options and stock appreciation rights during 2006

IRS releases Chief Counsel Advice on year-end bonus accruals

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • December 14 2009

As the end of the year approaches, many companies are establishing a 2009 bonus accrual so that they can take a 2009 deduction for bonuses paid early in 2010

FATCA proposed legislation enacted as part of HIRE Act

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • March 18 2010

On March 18, 2010, the President signed into law the Hiring Incentives for Restoring Employment Act (H.R. 2847) (“HIRE Act”), which incorporated the anti-avoidance revenue provisions previously contained in the proposed Foreign Account Tax Compliance Act (“FATCA”

New Jersey’s telecommuter nexus

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • April 13 2010

As if New Jersey did not already have enough of an image problem, it can now add annoyed telecommuters, and the businesses that employ them, to the list of reasons for the state's less than stellar reputation

MTC drafts model statute for wage withholding on mobile workers

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • January 19 2010

The Multistate Tax Commission (MTC) Income and Franchise Tax Uniformity Subcommittee is considering a "Draft Model Mobile Workforce Statute."