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Golden parachute compensation practice pointers

USA - July 18 2013 For a variety of practical and legal reasons, compensation to be paid in connection with the sale of a public company (which this article will refer...

Stephen W. Fackler.

Supreme Court's Defense of Marriage Act decision will have profound impact on employee benefit plans

USA - July 12 2013 In 1996, President Clinton signed the Defense of Marriage Act (DOMA). Among other things, section 3 of DOMA provides that, for purposes of federal...

Stephen W. Fackler, Sean C. Feller.

U.S. fiscal cliff deal expands availability of in-plan Roth conversions

USA - January 16 2013 The U.S. fiscal cliff deal, or the American Taxpayer Relief Act of 2012 (the "Act"), signed into law by President Obama last week, permits employers...

Sean C. Feller, Krista P. Hanvey.

Tax planning: accelerating employee compensation into 2012

USA - November 19 2012 Effective on January 1, 2013, the tax cuts enacted by the Bush Administration and extended in December 2010 will automatically end, and tax rates will revert to their pre-2001 levels....

Stephen W. Fackler.

U.S. agencies release guidance on shared responsibility employer penalties and waiting period limitations under the Affordable Care Act

USA - October 25 2012 Recently, the Internal Revenue Service released two notices, Notice 2012-58 and Notice 2012-59, regarding the employer shared-responsibility penalties and the 90-day waiting period limitation of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010 (the "Act")....

Sean C. Feller, Krista P. Hanvey, David Schiller.