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Expert Interview - The DOL's 2016 Final Fiduciary Rule
  • Proskauer Rose LLP
  • USA
  • September 28 2016

Seth J. Safra discusses the Department of Labor's (DOL's) final regulation concerning fiduciaries and conflicts of interest, published in the Federal


IRS Eliminates Requirement to Submit Copy of Section 83(b) Elections with Tax Return
  • Proskauer Rose LLP
  • USA
  • August 9 2016

The IRS adopted final regulations that no longer require taxpayers who have made Internal Revenue Code 83(b) elections to attach a copy of the


New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275
  • Proskauer Rose LLP
  • USA
  • July 21 2016

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to


Deferred Compensation for Tax-exempt Organizations: New Proposed Regulations under Code Section 457
  • Proskauer Rose LLP
  • USA
  • July 15 2016

On June 21, 2016, the Internal Revenue Service (IRS) issued anticipated proposed Treasury Regulations prescribing rules under Section 457 of the


Senator Warren Leads Coalition to Expand Scope of Limitations on Executive Compensation Tax Deductions
  • Proskauer Rose LLP
  • USA
  • July 7 2016

Section 162(m) of the Internal Revenue Code generally limits the deductibility of compensation paid in excess of $1 million to the chief executive


U.S. Department of Labor Finalizes Fiduciary Definition and Conflict of Interest Rule
  • Proskauer Rose LLP
  • USA
  • April 19 2016

On April 6, 2015, the U.S. Department of Labor (Department) issued its highly anticipated final rule addressing when a person is considered to be a


Proposed Regulations Issued for Supporting Organizations
  • Proskauer Rose LLP
  • USA
  • March 7 2016

On February 19, 2016, the IRS and Treasury Department issued proposed regulations regarding (i) prohibitions on certain contributions


Tax Consequences of Compensation Clawback
  • Proskauer Rose LLP
  • USA
  • March 2 2016

Executives required to repay compensation as a result of a compensation clawback regulation, provision or policy should be mindful of certain tax


IRS Significantly Liberalizes Permitted Mid-Year Changes to Safe Harbor Plans
  • Proskauer Rose LLP
  • USA
  • February 1 2016

On January 29, 2016, the IRS issued Notice 2016-16 that provides guidance on mid-year changes to a safe harbor plan under sections 401(k) and 401(m


Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?
  • Proskauer Rose LLP
  • USA
  • January 15 2016

Following the Supreme Court's 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act