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Ruling permits employer to deduct deferred compensation paid to a charity
- Loeb & Loeb LLP
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- USA
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- May 19 2009
In PLR 200905016, an employee of a corporation was entitled to a benefit under a non-qualified deferred compensation plan
Performance-based uncertainty under IRC Section 162(m)
- Loeb & Loeb LLP
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- USA
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- February 15 2008
For federal income tax purposes, Section 162(m) of the Internal Revenue Code precludes a public company from deducting for any year remuneration paid in excess of $1 million to a “covered employee” (a person who on the last day of the year is the company’s principal executive officer or any of its 3 highest compensated employees other than its principal executive officer or principal financial officer
IRS issues guidance on correction of certain unintentional Section 409A operational failures under nonqualified deferred compensation plans
- Loeb & Loeb LLP
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- USA
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- December 12 2007
On December 3, 2007, the Internal Revenue Service (the "IRS") issued Notice 2007-100 (the "Notice"), which sets forth guidance as to how certain unintentional failures of nonqualified deferred compensation plans to operate in full compliance with Section 409A of the Internal Revenue Code ("Section 409A") may be corrected
IRS expands extension of deadline for Internal Revenue Code Section 409A compliance
- Loeb & Loeb LLP
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- USA
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- November 21 2007
On October 22, 2007, the Internal Revenue Service issued Notice 2007-86 (the “October 2007 Notice”), which extends the effective date of the final regulations issued under Internal Revenue Code Section 409A by one year, to January 1, 2009
IRS expands extension of deadline for Internal Revenue Code Section 409A compliance
- Loeb & Loeb LLP
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- USA
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- October 25 2007
On October 22, 2007, the Internal Revenue Service ("IRS") issued Notice 2007-86 (the "October 2007 Notice"), which extends the effective date of the final regulations issued under Internal Revenue Code Section 409A ("Section 409A") by one year, to January 1, 2009
Limited extension of deadline for Internal Revenue Code section 409A compliance
- Loeb & Loeb LLP
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- USA
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- September 12 2007
On September 10, 2007, the Internal Revenue Service (the "IRS") extended the deadline for bringing written provisions of nonqualified deferred compensation plans, agreements and arrangements (collectively "arrangements") into compliance with Internal Revenue Code section 409A until December 31, 2008
Common employee benefit plan compliance problems
- Loeb & Loeb LLP
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- USA
- -
- June 22 2007
Employee benefits plans and compensation arrangements are subject to an array of technical requirements under ERISA andor the Internal Revenue Code
Deferred compensation agreements may need to be amended by December 31, 2007
- Loeb & Loeb LLP
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- USA
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- June 13 2007
In 2004, Congress enacted Section 409A of the Internal Revenue Code, which significantly changed the tax rules that apply to nonqualified deferred compensation arrangements
Section 409A and stock options
- Loeb & Loeb LLP
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- USA
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- May 22 2007
There are five basic requirements applicable to stock options and stock appreciation rights (“SARs”) under Internal Revenue Code Section 409A
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- Workarea - Employment & Labor
- Workarea - Corporate Tax
- Jurisdiction - USA
- Firm Name - Loeb & Loeb LLP