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Employers With 5 to 50 California Employees Must Register in CalSavers Retirement Program by June 30

USA - April 21 2022 California law requires small employers with 5 to 50 California-based employees to offer a retirement savings program or enroll as a participating…

Stacey A. Bradford

Year-End Reporting for ISO Exercises and ESPP Stock Transfers

USA - December 23 2020 This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as…

Vince Flynn, Joshua Friedman, Blake Martell, Barbara R. Mirza, Alessandra Murata, Megan Arthur Schilling, Thomas Welk, Amy M. Wood

IRS Issues Final Regulations Under Section 162(m)

USA - December 23 2020 On December 18, 2020, the IRS issued final regulations under Section 162(m) of the Internal Revenue Code to reflect certain changes that were made to…

Benjamin Berlin, Joshua Friedman, Paula Holland, Soo Kim, Blake Martell, Barbara R. Mirza, Alessandra Murata, Megan Arthur Schilling, Amy M. Wood

IRS Announces Adjusted Plan Limits for 2021

USA - December 8 2020 The Internal Revenue Service has announced cost-of-living-adjusted limits for 2021 that affect the operation of tax-qualified retirement plans…

Stacey A. Bradford, Paula Fleckenstein, Tom Reicher

Section 83(b) Election Deadline Extended to July 15, 2020

USA - April 28 2020 In response to the COVID-19 pandemic, the IRS recently issued Notice 2020-23 to extend the deadline to July 15, 2020, for any Internal Revenue Code…

Benjamin D. Clark, Joshua Friedman, Paula Holland, Blake Martell, Barbara R. Mirza, Alessandra Murata, Megan Arthur Schilling, Dionne A. Thomas, Amy M. Wood