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Results: 11-20 of 935

IRS establishes limited correction program for certain operational failures under Section 409A

  • White & Case LLP
  • -
  • USA
  • -
  • January 15 2008

On December 3, 2007, the US Department of the Treasury and Internal Revenue Service (the “IRS”) issued Notice 2007-100, which announces a program allowing taxpayers to correct certain unintentional operational failures under Section 409A of the Internal Revenue Code

Has the IRS narrowed its views regarding “involuntary terminations” and performance-based compensation plans?

  • White & Case LLP
  • -
  • USA
  • -
  • January 15 2008

According to published reports, the Internal Revenue Service (the “IRS”) appears to have revised its thinking with respect to “performance-based compensation” plans under Section 162(m) of the Internal Revenue Code of 1986, as amended (the “Code”), which provide for payment of bonuses which are otherwise contingent on the satisfaction of certain performance goals in the event of involuntary terminations and retirement

IRS sharpens focus on tax-exempt organization compensation

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 14 2007

On March 1, 2007, the Internal Revenue Service (IRS) issued its long-awaited report on compensation paid and benefits provided by tax-exempt organizations to their executives and directors

Reminder: January 31 deadline for information statements for incentive stock options and ESPPs

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • January 3 2008

Section 6039 of the Internal Revenue Code requires that corporations provide a written statement to each current and former employee who receives stock pursuant to the exercise of an incentive stock option or who transfers for the first time stock received under an employee stock purchase plan (ESPP

Final regulations issued under Section 409a

  • Ogletree Deakins
  • -
  • USA
  • -
  • April 10 2007

On April 10, 2007, the Internal Revenue Service ("IRS") and the Department of the Treasury issued final regulations under Internal Revenue Code Section 409A

Compliance issues

  • Lowenstein Sandler PC
  • -
  • USA
  • -
  • January 21 2008

The Treasury Department and the IRS have recently granted an extension of the deadline for nonqualified deferred compensation arrangements to be amended in order to conform to the requirements of Section 409A of the Internal Revenue Code (“Section 409A”

IRS issues proposed regulations on employer stock diversification

  • Osler, Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • January 9 2008

As you may recall, the Pension Protection Act of 2006 (the "PPA") contained requirements related to the diversification of employer stock in defined contribution plans which became effective in 2007

409A alertfinal regulations are out!

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • April 11 2007

The long wait for definitive guidance on the new deferred compensation tax rules is finally over!

IRS publishes final regulations under Section 409a

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • April 11 2007

Yesterday the IRS published its long-awaited final Treasury regulations under Section 409A of the Internal Revenue Code ("409A"), all 397 pages

Key changes, surprises and opportunities in the final 409a regulations

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 13 2007

On April 10th, the Treasury Department and the IRS issued final regulations under Section 409A of the Internal Revenue Code

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