We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 45

Cash dividend equivalents not deferred compensation for FICA tax purposes

  • Baker & McKenzie
  • -
  • USA
  • -
  • October 25 2014

In IRS Chief Counsel Advice (CCA) 201414018, the IRS concluded that dividend equivalents payable in cash that were granted as part of an award of

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

New mandatory Commuter Benefits Program for San Francisco Bay Area commuters

  • Baker & McKenzie
  • -
  • USA
  • -
  • June 25 2014

The Bay Area has been ahead of the national curve in promoting a number of social and environmental issues - including improving air quality. On

Requiem for ERISA class actions

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 3 2014

Twenty years from now there will be no more Employee Retirement Income Security Act ("ERISA") class actions. The law, like the rest of life, is not

A sea change for ERISA litigation

  • Baker & McKenzie
  • -
  • USA
  • -
  • December 4 2013

Twenty years from now there may no longer be Employee Retirement Income Security Act (“ERISA”) class actions. While this may sound far-fetched, the

Expansion of employee share plan exemption under the EU Prospectus Directive further delayed to 2015

  • Baker & McKenzie
  • -
  • European Union, USA
  • -
  • October 3 2013

The European Commission (the “Commission”) will not make a final determination on the equivalency of non-EU regulated exchanges for purposes of

New IRS guidance sheds light on the impact of same-sex marriage decision on employee benefits

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 16 2013

Following the United States Supreme Court decision in United States v. Windsor, the Internal Revenue Service (IRS) has issued guidance on how that

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

U.S. Supreme Court decisions affecting employee benefits offered to same-sex married couples

  • Baker & McKenzie
  • -
  • USA
  • -
  • June 26 2013

On June 26, 2013, the United States Supreme Court issued two opinions on cases dealing with same-sex marriage. In United States v. Windsor, the

Transit benefits - January 31 deadline

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 22 2013

The American Taxpayer Relief Act of 2012, which was signed into law on January 2, 2013, retroactively raised the limit on pre-tax transit benefits