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Results: 1-10 of 63

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


Proposed Treasury Regulations Provide Additional Flexibility, Clarity and Planning Opportunities to Sponsors of Deferred Compensation Arrangements
  • Katten Muchin Rosenman LLP
  • USA
  • August 3 2016

The IRS recently issued proposed regulations under Internal Revenue Code Section 457 that address, among other things, the interplay between Code


Model amendment for underfunded pension plan rules issued
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2012

The Pension Protection Act of 2006 added Section 436 to the federal tax code


IRS 2012 dollar limits for retirement plans
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2012

The federal tax code dictates limits on benefits, contributions and other matters regarding retirement plans


IRS issues correction guidance for 409A document failures
  • Katten Muchin Rosenman LLP
  • USA
  • April 6 2010

The Internal Revenue Service has issued Notice 2010-6, which sets forth the method for correcting certain documentary failures that occur under Internal Revenue Code Section 409A


IRS 409A audits have begun
  • Katten Muchin Rosenman LLP
  • USA
  • April 6 2010

The Internal Revenue Service announced that it would begin its first Employment Tax National Research Project since the 1980s


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 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


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