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Results: 11-20 of 1,185

Tax Extenders Act quashes deferred compensation for managers of offshore funds

  • Day Pitney LLP
  • -
  • USA
  • -
  • October 10 2008

The very last provision of the legislation that included the Emergency Economic Stabilization Act of 2008 will tax managers of offshore funds currently on vested deferred compensation for services performed after 2008 and existing deferral arrangements to the extent of income deferred beyond 2017

Congress passes legislation eliminating offshore fund deferrals by investment managers

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • October 6 2008

On Friday, October 3, 2008, the Emergency Economic Stabilization Act of 2008 (the "Act") was enacted into law

Changes to the Internal Revenue Code

  • Vorys, Sater, Seymour and Pease LLP
  • -
  • USA
  • -
  • October 21 2008

Sections 162(m)(5) and 280G(e) of the Internal Revenue Code, added by the bailout legislation, limit the deductibility of compensation paid to certain corporate executives and provide that a corporate executive’s excess parachute payments are not deductible and are subject to an excise tax

Offshore deferred compensation to be taxable at time of vesting

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • October 21 2008

On October 3, 2008, the Emergency Economic Stabilization Act of 2008 (the “EESA”) was enacted with the hope of restoring the viability of the nation’s credit markets

Year-end deadlines are approaching for certain tax-exempt plan sponsors

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • October 27 2008

As discussed in previous Drinker Biddle Client Alerts, Dec. 31, 2008, is an important date for many sponsors of Internal Revenue Code (IRC) Section 403(b) programs and sponsors of nonqualified deferred compensation arrangements under IRC Section 457(f

Final warning! December 31, 2008 deadline for Section 409A compliance

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • October 31 2008

Compensation arrangements subject to Section 409A of the Internal Revenue Code must be amended by December 31, 2008 to meet regulatory requirements

Assembly bill would provide tax credits for employers that allow employees to telecommute

  • Ogletree Deakins
  • -
  • USA
  • -
  • November 5 2008

An Assembly bill (A1277) would provide a business tax and gross income tax credit for employers that allow their employees to telecommute

Seventh Circuit holds that medical residents may qualify for student exception to FICA taxes

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • November 7 2008

On September 23, 2008, the United States Court of Appeals for the Seventh Circuit held that medical residents may qualify for the student exception from the payment of taxes under the Federal Insurance Contribution Act (FICA) and that the determination of whether a medical resident qualifies for the student exception is to be made on a case-by-case basis

Section 409A documentary compliance deadline fast approaching

  • Day Pitney LLP
  • -
  • USA
  • -
  • November 21 2008

As you are aware, Section 409A of the Internal Revenue Code governs the taxation of deferred compensation broadly defined to encompass most compensation earned in one year and paid in a later year (excluding amounts under qualified plans

When laws collide: U.S. Attorney’s Office addresses tax consequences of paying wages to a bankruptcy trustee

  • Ogletree Deakins
  • -
  • USA
  • -
  • November 14 2008

The Friday, October 10, 2008, edition of The State newspaper (Columbia, South Carolina) carried an article about the possible Wells Fargo-Wachovia merger