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Results: 1-10 of 35

IRS will recognize all marriages of same-sex couples if valid where performed

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is

IRS issues final regulations governing incentive stock option information reporting

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • 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

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

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • 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

Pending legislation could affect employee benefit plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 5 2011

Since the 112th Congress commenced at the beginning of this year, multiple bills have been introduced that, if enacted, would affect employee benefit plans and executive compensation

June 30 deadline to amend cafeteria plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 10 2011

The Patient Protection and Affordable Care Act (PPACA) cuts back on which drugs may be reimbursed from flexible spending accounts, health reimbursement arrangements, health savings accounts and Archer medical savings accounts

Novel IRS guidance on HRAs, VEBAs and domestic partner benefits

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 28 2014

The Internal Revenue Service (IRS) recently provided guidance on several issues never before addressed. The guidance came in the form of a Private

IRS can levy against non-transferable stock options

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • 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

Health plans’ coverage of adult children is tax-free

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • May 7 2010

The newly enacted Patient Protection and Affordable Care Act mandates employer-sponsored health plans to allow coverage of eligible employees' children until the end of the year in which the children reach age 26 (Adult Children

Model amendment for underfunded pension plan rules issued

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 28 2012

The Pension Protection Act of 2006 added Section 436 to the federal tax code

IRS unveils priorities regarding benefit plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 11 2010

At a press conference earlier this year, members of the IRS Employee Plans Compliance Unit discussed their current priorities