Search results
Order by most recent / most popular / relevance
Results: 1-10 of 36
Discounted stock options subject to Section 409A penalties
- Hodgson Russ LLP
- -
- USA
- -
- April 30 2013
Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation
IRS issues final regulations regarding Affordable Care Act’s premium tax credit
- Hodgson Russ LLP
- -
- USA
- -
- July 31 2012
On May 18, 2012, the IRS issued final regulations relating to the health insurance premium tax credit enacted as part of the Affordable Care Act
IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)
- Hodgson Russ LLP
- -
- USA
- -
- August 29 2012
Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year
The Trade Adjustment Assistance Extension Act extends Health Coverage Tax Credit
- Hodgson Russ LLP
- -
- USA
- -
- December 21 2011
On October 11, 2011, the Trade Adjustment Assistance Extension Act was signed into law
2013 inflation-adjusted limits for health savings accounts
- Hodgson Russ LLP
- -
- USA
- -
- July 31 2012
New inflation-adjusted limits for contributions, deductibles, and out-of-pocket expenses for health savings accounts (HSAs) have been released by the Internal Revenue Service (IRS
7th Circuit holds ERISA’s anti-retaliation provision covers informal complaints
- Hodgson Russ LLP
- -
- USA
- -
- November 29 2012
ERISA Section 510 makes it unlawful to take retaliatory action “against a person because he has given information or has testified or is about to testify in any inquiry or proceeding relating to” ERISA
IRS issues list of required modifications
- Hodgson Russ LLP
- -
- USA
- -
- December 21 2011
In connection with issuance of guidance on applications for opinion letters by sponsors of certain pre-approved plans (master and prototype plans) the Internal Revenue Service (IRS) has issued an updated listing of required modifications (LRMs), which reviewers use to determine whether the submitted documents comply with new law and regulation requirements
Retirement annuities: new IRS guidance
- Hodgson Russ LLP
- -
- USA
- -
- April 27 2012
There is a growing interest in making annuities available to retirees under defined contribution retirement plans, including 401(k) plans
IRS discontinues plan use of IRS letter forwarding service
- Hodgson Russ LLP
- -
- USA
- -
- October 30 2012
The Internal Revenue Service (IRS) has a program under which the IRS will forward a letter to a missing individual on behalf of a private individual or government agency if this action is for a humane purpose and there is no other way to relay the information to the individual
IRS notice provides guidance on the health FSA salary reduction limit
- Hodgson Russ LLP
- -
- USA
- -
- July 31 2012
Internal Revenue Service (IRS) Notice 2012-40 addresses a number of important issues regarding the implementation of the salary reduction limit for cafeteria plan health flexible spending accounts (health FSAs
Current Search
- Workarea - Employee Benefits & Pensions
- Workarea - Corporate Tax
- Author - Richard W. Kaiser
- Author - Anita Costello Greer
- Jurisdiction - USA
Suggested Facets
Author
- Arthur A. Marrapese III (36)
- Daniel R. Sharpe (17)
- Michael J. Flanagan (36)
- Peter K. Bradley (36)
- Ryan M. Murphy (19)