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Results: 1-10 of 58

IRS can levy against non-transferable stock options
  • Katten Muchin Rosenman LLP
  • USA
  • July 2 2009

The Internal Revenue Service recently concluded in Chief Counsel Advice 200926001 (CCA) that it could enforce a tax levy served on an individual taxpayer by seizing and selling incentive and non-qualified stock options he had received during his employment as an executive for the company issuing the options


IRS will recognize all marriages of same-sex couples if valid where performed
  • Katten Muchin Rosenman LLP
  • USA
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is


IRS and US Department of Labor continue to expand, encourage and simplify correction programs in 2013 updates to EPCRS and DFVCP
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2013

Plan sponsors know that errors and failures in administering a retirement plan happen. All too often, changes in administrators, service providers


IRS clarifies 403(b) plan termination process
  • Katten Muchin Rosenman LLP
  • USA
  • March 14 2011

The Internal Revenue Service recently issued Revenue Ruling 2011-7 (Ruling), which provides additional guidance on the process for terminating a 403(b) plan


Employee benefit plans must assess FBAR filing requirement for offshore accounts
  • Katten Muchin Rosenman LLP
  • USA
  • July 17 2009

Administrators of employee benefit plans may previously not have been aware of their possible obligation to make "FBAR" filings with the Internal Revenue Service


Pending legislation could affect employee benefit plans
  • Katten Muchin Rosenman LLP
  • USA
  • August 5 2011

Since the 112th Congress commenced at the beginning of this year, multiple bills have been introduced that, if enacted, would affect employee benefit plans and executive compensation


IRS unveils priorities regarding benefit plans
  • Katten Muchin Rosenman LLP
  • USA
  • August 11 2010

At a press conference earlier this year, members of the IRS Employee Plans Compliance Unit discussed their current priorities


Health care reform provides tax credit for small employers
  • Katten Muchin Rosenman LLP
  • USA
  • June 8 2010

A much-welcomed provision aimed at small employers was included in the health care reform law


IRS finalizes public employer stock fund diversification requirements
  • Katten Muchin Rosenman LLP
  • USA
  • June 11 2010

On May 19, the Internal Revenue Service issued final regulations that clarify when public companies must allow plan participants to voluntarily divest employer stock allocated to their retirement plan accounts


IRS finalizes public employer stock fund diversification requirements
  • Katten Muchin Rosenman LLP
  • USA
  • August 11 2010

On May 19, the Internal Revenue Service (IRS) issued final regulations that clarify when public companies must allow plan participants to voluntarily divest employer stock allocated to their retirement plan accounts