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Requirement of employment on date of payment defeats accrual of bonus payment

Hodgson Russ LLP
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USA
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March 25 2010

In a chief counsel advice memorandum, the IRS reviewed the proper treatment of accrual of a bonus payment

IRS issues guidance on HEART Act provisions

Hodgson Russ LLP
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USA
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March 25 2010

In Notice 2010-15, the Internal Revenue Service (IRS) provides much-needed guidance on certain provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act

IRS rules that delay in awarding performance units does not result in loss of deduction under Section 162(m)

Hodgson Russ LLP
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USA
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March 25 2010

In a private letter ruling (PLR), the IRS examined the provisions of a bonus plan intending to qualify for the "performance-based compensation" exemption of Internal Revenue Code 162(m

IRS issues 401(k) plan compliance questionnaire

Hodgson Russ LLP
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USA
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July 30 2010

In May, the IRS issued a 401(k) compliance check questionnaire to a sample set of 1,200 plan sponsors

Final rules on diversification requirements issued

Hodgson Russ LLP
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USA
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July 30 2010

The IRS recently issued final regulations on the diversification requirements generally applicable to defined contribution plans that hold publicly traded employer securities

Small business tax credit for employer health insurance contributions

Hodgson Russ LLP
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USA
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May 28 2010

The Internal Revenue Service (IRS) recently issued guidance on a tax credit made available through the Patient Protection and Affordable Care Act that benefits certain small employers who help defray the cost of their employees' health insurance premiums

Mandatory W-2 reporting of the cost of medical coverage delayed

Hodgson Russ LLP
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USA
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October 29 2010

Under the PPACA, employers are required to report the cost of employer-sponsored health coverage on their employees' 2011 Forms W-2 (generally issued in early 2012

More health care reform FAQs issued

Hodgson Russ LLP
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USA
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January 4 2011

Over the past several months DOL, HHS, and the IRS (collectively, the Agencies) have issued a series of frequently asked questions (FAQs) regarding the implementation of the Affordable Care Act

Reporting deadline for ISO or ESPP plans approaching

Hodgson Russ LLP
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USA
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January 4 2011

Employers that have incentive stock option (ISO) plans under Internal Revenue Code 422 or employee stock purchase plans (ESPP) under Code 423 are subject to new tax reporting obligations for 2010

New relief under 409a correction programs

Hodgson Russ LLP
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USA
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January 4 2011

The IRS recently issued new guidance for nonqualified deferred compensation plans, providing clarifications and additional relief for correcting inadvertent errors under 409A of the Internal Revenue Code (409A

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