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IRS Proposes Modifications to Proposed Income Inclusion Regulations under Section 409A
  • Proskauer Rose LLP
  • USA
  • July 18 2016

In general, proposed rulemaking issued in December 2008 with respect to income inclusion under Section 409A of the Internal Revenue Code of 1986, as


Proposed Section 409A Regulations Would Clarify Separation from Service Analysis in Connection with Change in Status From Employee to Independent Contractor
  • Proskauer Rose LLP
  • USA
  • July 15 2016

Pursuant to the final regulations under Section 409A of the Internal Revenue Code of 1986, as amended, a termination of employment generally occurs


IRS Releases Proposed Regulations To Clarify Section 409A Provisions
  • Proskauer Rose LLP
  • USA
  • July 14 2016

The Internal Revenue Service (IRS) recently issued proposed Treasury Regulations (available here) that would clarify certain provisions of the final



Daniel Rothberg
  • Proskauer Rose LLP