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Avoiding Employee Benefits-Related R&W Policy Exclusions

USA - August 12 2019 Representations and warranties insurance (R&W Insurance) protects a party from financial losses resulting from inaccuracies in the…

Reminder: July 1, 2018, Effective Date for Pennsylvania’s New Non-Resident Withholding and Reporting Requirements

USA - May 11 2018 Act 43 of 2017 (the Act) created a new withholding obligation at the current applicable income tax rate (3.07%) for payors of Pennsylvania source…

State Tax Implications of Federal Tax Changes to Section 162(m)

USA - March 12 2018 Due to the varying methods of state conformity to the Internal Revenue Code, both the prior and current versions of Section 162(m) continue to be a…

Mary B. Hevener, Cosimo A. Zavaglia

“Say on Pay” Hasn’t Gone A-Way Under Tax Reform, Reminds ISS*

USA - February 7 2018 Internal Revenue Code Section 162(m) imposes a $1 million limit on the amount most public companies can deduct for compensation paid to any “covered…

Actions to Take Before Year End in Response to IRC Section 162(m) Changes

USA - December 18 2017 We expect that the Tax Cuts and Jobs Act (“the Act”) will be signed into law by the end of this week. The Act would make significant changes to…

Rosina Barker, Mary B. Hevener, Randall C. McGeorge, Mims Maynard Zabriskie, Jonathan Zimmerman