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Results: 1-10 of 29

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

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

IRS ruling creates uncertainty regarding what constitutes performance-based compensation under Internal Revenue Code Section 162(m)

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 8 2008

The Ruling concludes that amounts otherwise qualifying as performance-based compensation will fail to so qualify where the amounts may be paid upon an executive’s involuntary or “good reason” termination without regard to achievement of performance goals

Discriminatory taxation of dividends and interest paid to foreign pension funds

  • McDermott Will & Emery
  • -
  • European Union
  • -
  • May 11 2007

Nine EU Member States, namely the Czech Republic, Denmark, Lithuania, the Netherlands, Poland, Portugal, Slovenia, Spain and Sweden, are subject to an investigation by the European Commission for breach of EU rules on free movement of capital

Final Roth 401(k) regulations released

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

Employers should ensure their trustees and third-party administrators comply with the final Roth 401(k) distribution, rollover and taxation rules. The Internal Revenue Service (IRS) recently released

Navigating the international provisions of Code 409A

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 23 2007

Deferred compensation arrangements must be in compliance with final 409A regulations no later than December 31, 2008

IRS issues initial guidance and limited transition relief for nonqualified deferred compensation plans subject to new Section 457A

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 9 2009

The IRS provides initial guidance and limited transition relief with respect to nonqualified deferred compensation plans that are subject to Section 457A

Federal government’s acquisition of equity interests does not constitute 409A payment event

  • McDermott Will & Emery
  • -
  • USA
  • -
  • June 8 2009

Treasury EESA Equity Acquisition Transactions do not trigger payments under nonqualified plans

IRS to audit 6,000 companies in National Research Program initiative to test employment tax compliance

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 5 2009

There is nothing that a company can do to avoid being targeted under this audit, but there are certain measures that companies can take in response to the dramatic shift in the way the IRS will be policing employment tax compliance

Comparison of tax incentives in the Senate and House jobs bill intended to boost employment

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 10 2010

Key provisions of the approved HIRE Act include the extension of the increased Internal Revenue Code Section 179 expensing through 2010, the proposed addition of section 6431(f) for specified tax credit bonds, and incentives for companies that hire long-term unemployed workers

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