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IRS Provides Initial Guidance on Section 162(m) Tax Reform Changes

USA - August 29 2018 Notice 2018-68 clarifies certain Section 162(m) issues with respect to covered employees and grandfathering of written binding contracts. Key Points:...

Michelle L.C. Carpenter, Stephanie Jeane, Austin Ozawa, Lori D. Goodman.

Partnerships: IRS Extends Prohibition on Treating Partners as Employees

USA - May 12 2016 Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as "self-employed" for...

Laurence Seymour, Robin Struve, David O. Kahn, Kirt Switzer, Michael J. Brody.

IRS issues proposed code Section 83 regulations

USA - August 16 2012 On May 29, 2012, the United States Internal Revenue Service (IRS) issued proposed regulations under Section 83 of Internal Revenue Code (Section 83) that are intended to clarify the circumstances under which property will (or will not) be treated as subject to a substantial risk of forfeiture (SROF) (i.e., subject to a vesting condition) under Section 83....

Laurence Seymour, Julie D. Crisp.

Dodd-Frank: update and timing

USA - December 21 2010 On July 21, 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) was signed into law....

Richard H. Nettles.

The Dodd-Frank Act: an overview of the corporate governance and executive compensation provisions

USA - October 14 2010 The Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act), which was signed into law on July 21, 2010, significantly reforms the US financial services industry....

Carshae D. Dahl.