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Reporting required for exercise of ISOs, ESPP options

USA - November 18 2010 The end is near for a temporary reprieve from reporting exercises of incentive stock options ("ISOs") and options under employee stock purchase plans ("ESPP")....

Anthony C. Ciriaco, Alan D. Duffy, Jennifer Bibart Dunsizer.

New annual disclosure requirements for participant directed, defined contribution plans

USA - October 25 2010 Effective for the first plan year beginning on or after November 1, 2011 (January 1, 2012 for calendar year plans), all retirement plans with participant-directed investments will have increased disclosure obligations, according to a new regulation issued last week by the U.S. Department of Labor (DOL)....

Jonathan Beck, Anthony C. Ciriaco, Jennifer Bibart Dunsizer.

Companies should consider early bonus payments: tax rates scheduled to increase on January 1, 2011

USA - October 19 2010 On January 1, 2011, the highest federal income tax rate is scheduled to increase from 35 to 39.6 when several temporary tax cuts expire....

Anthony C. Ciriaco, Alan D. Duffy, Jennifer Bibart Dunsizer.

EBSA, SEC issue guidance regarding target date funds

USA - May 11 2010 On Friday, May 6, the US Department of Labor's Employee Benefits Security Administration ("EBSA") and the Securities and Exchange Commission issued an investor bulletin to aid investors and retirement plan participants in understanding the operations and risks of target date fund investments....

Jonathan Beck, Anthony C. Ciriaco, Jennifer Bibart Dunsizer.

Health care reform limits deduction for compensation paid by insurers

USA - April 29 2010 The Patient Protection and Affordable Care Act, the recently enacted health care reform legislation, added subsection (m)(6) to Section 162 of the Internal Revenue Code that denies a deduction to any "covered health insurance provider" for compensation paid to any employee in excess of $500,000....

Anthony C. Ciriaco, Alan D. Duffy, Jennifer Bibart Dunsizer, Anthony Spina.