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Section 409A deferred compensation compliance deadline rapidly approaching

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 31 2008

The time to bring all deferred compensation arrangements into final compliance with new requirements of federal law is rapidly approaching

Important year-end deadlines for deferred compensation and 403(b) plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 12 2008

Congress and the Internal Revenue Service have changed the landscape of the taxation of deferred compensation for all employers

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

Employee benefit plans must assess FBAR filing requirement for offshore accounts

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • July 17 2009

Administrators of employee benefit plans may previously not have been aware of their possible obligation to make "FBAR" filings with the Internal Revenue Service

Proposed legislation would change the amount and timing of stock option compensation deductions

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • July 31 2009

Last week, U.S. Senators Levin and McCain proposed legislation that, if enacted, would change the amount and timing of corporate tax deductions for stock option compensation

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

Recent regulations may require hasty amendment of employee stock purchase plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • December 4 2009

Final regulations governing employee stock purchase plans (ESPPs) were issued by the U.S. Department of the Treasury in mid-November

Plan sponsor year-end alert: IRS extends some, but not all, year-end amendment deadlines

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • December 22 2009

The IRS recently issued Notice 2009-97, which extends the deadline for amending qualified retirement plans to incorporate certain requirements added to the Internal Revenue Code of 1986 (the "Code") and the Employee Retirement Income Security Act of 1974 (ERISA) by the Pension Protection Act of 2006 (PPA

IRS issues correction guidance for 409A document failures

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • January 8 2010

Earlier this week, the Internal Revenue Service issued Notice 2010-6, which sets forth the method for correcting certain documentary failures that occur under Internal Revenue Code Section 409A