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Results: 1-10 of 67

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 continues to expand, encourage and simplify correction program in 2015 updates to EPCRS
  • Katten Muchin Rosenman LLP
  • USA
  • May 21 2015

In spite of a plan sponsor's best efforts, errors and failures in administering a retirement plan occasionally come to light. We hear about these


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 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


DOL Issues (Some) Additional Guidance on the Fiduciary Investment Advice Rule and Best Interest Contract Exemption
  • Katten Muchin Rosenman LLP
  • USA
  • November 17 2016

The US Department of Labor (DOL) has issued its first set of FAQs under the fiduciary investment advice rule (the "Rule") and related prohibited


Section 409A deferred compensation compliance deadline rapidly approaching
  • Katten Muchin Rosenman LLP
  • USA
  • August 31 2008

The time to bring all deferred compensation arrangements into final compliance with new requirements of federal law is rapidly approaching


IRS 409A audits have begun; corrections made now may prevent penalties
  • Katten Muchin Rosenman LLP
  • USA
  • February 12 2010

The Internal Revenue Service announced in November of 2009 that in February 2010, it would begin its first Employment Tax National Research Project since the 1980s


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


IRS issues final regulations governing incentive stock option information reporting
  • Katten Muchin Rosenman LLP
  • USA
  • November 20 2009

Internal Revenue Code (Code) Section 6039 imposes certain reporting requirements on corporations that issue statutory stock options (also known as incentive stock options or ISOs


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