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Employee Benefits & Executive Compensation

USA - March 28 2020 Coronavirus (COVID-19) raises serious concerns for employers of all shapes and sizes, across all industries and in every business sector. As the…

Evan A. Belosa, Sarah L. Engle, Joshua N. Lerner, Andrew C. Liazos, Jacob Mattinson, Brian J. Tiemann, Erin Turley, Judith Wethall, Allison Wilkerson

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

USA - August 23 2018 On August 21, 2018, the IRS issued guidance regarding recent statutory changes made to Section 162(m) of the Internal Revenue Code. Overall, Notice…

Andrew C. Liazos

House Tax Bill Would Gut Deferred Compensation Plans and Curtail Executive Pay Deductions

USA - November 3 2017 On November 2, 2017, US House of Representatives Committee on Ways and Means released the proposed "Tax Cuts and Jobs Act" (the House Tax Bill) that…

Andrew C. Liazos

Section 409A Considerations in Light of Tax Rate Reform

USA - December 21 2016 Following the recent presidential election, tax professionals are busy analyzing predicted (and hoped for) tax reform proposals, including…

Proposed Regulations Address Applicable Adjustments to Stock and Stock Rights under Code Section 305(c)

USA - December 8 2016 In an apparent response to coordination questions raised by comments to proposed regulations under Code Section 871(m) (relating to certain…