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.
Lexology logo






  Request new password

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 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

Keogh plan with qualification defects found to be exempt from bankruptcy estate

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • June 27 2012

Generally, retirement plan benefits are excluded from a bankruptcy estate

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

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

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • 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
  • -
  • USA
  • -
  • 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
  • -
  • USA
  • -
  • 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

Small business tax credit for employer health insurance contributions

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • 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

IRS issues 401(k) plan compliance questionnaire

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 30 2010

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

Current Search

Suggested Facets

Author

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy