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IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)

Hodgson Russ LLP
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USA
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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

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

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Workarea - Employee Benefits & Pensions
Workarea - Capital Markets
Workarea - Corporate Tax
Author - Peter K. Bradley
Author - Arthur A. Marrapese III
Author - Michael J. Flanagan
Jurisdiction - USA

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