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IRS can levy against non-transferable stock options

Katten Muchin Rosenman LLP
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USA
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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

Recent regulations may require hasty amendment of employee stock purchase plans

Katten Muchin Rosenman LLP
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USA
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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
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USA
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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 releases guidance on treatment of backdated stock options under Section 162(m)

Katten Muchin Rosenman LLP
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USA
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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

IRS sends 401(k) questionnaires

Katten Muchin Rosenman LLP
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USA
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May 26 2010

The IRS announced that it has sent employers sponsoring 401(k) retirement plans a questionnaire to gather information to help it "maximize its resources for education, outreach, guidance and enforcement efforts while minimizing the burden to compliant plan sponsors."

ESOP legislation introduced

Katten Muchin Rosenman LLP
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USA
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May 26 2010

A bipartisan pair of representatives introduced the ESOP Promotion and Improvement Act of 2010 in the House of Representatives on May 5

Consolidated 409A correction program under development

Katten Muchin Rosenman LLP
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USA
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May 26 2010

At a recent conference of tax practitioners, an IRS official indicated that the IRS may issue a revenue ruling consolidating the Section 409A operational and document correction programs

Section 409A deferred compensation compliance deadline rapidly approaching

Katten Muchin Rosenman LLP
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USA
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August 31 2008

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

Request deadline looms for pre-approved plans determination letters

Katten Muchin Rosenman LLP
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USA
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April 6 2010

April 30 is the deadline for employers that sponsor tax-qualified plans through non-standardized prototype plans or volume submitter plans to adopt updated plans and submit their applications for determination letters

IRS issues correction guidance for 409A document failures

Katten Muchin Rosenman LLP
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USA
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April 6 2010

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

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