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Results:1-10 of 38

Estate of Turner v. Comm’r, T.C. Memo 2011-209 (Aug. 30, 2011)
  • Proskauer Rose LLP
  • USA
  • November 15 2011

The Tax Court has held that (a) assets contributed to a family limited partnership (“FLP”) were includable in a decedent’s gross estate under section 2036(a) of the Internal Revenue Code of 1986, as amended (“I.R.C.”), and (b) premiums paid directly to a carrier on behalf of an insurance trust qualified for the annual gift tax exclusion as present interest gifts.


Deadline approaching for employer return requirements for ISOs and ESPPs new reporting requirements for 2011
  • Proskauer Rose LLP
  • USA
  • January 21 2011

Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code") requires corporations to furnish their employees (including former employees) with information statements with regard to (i) the exercise of an incentive stock option ("ISO") described in Code Section 422(b) and (ii) the transfer of shares granted under certain employee stock purchase plans meeting the requirements of Code Section 423 ("ESPP") during calendar year 2010.


Eleventh Circuit rules on valuation of RSUs under Section 409A plan
  • Proskauer Rose LLP
  • USA
  • November 29 2010

A recent Eleventh Circuit Court of Appeals decision concerning the valuation date of restricted stock units ("RSUs") to be paid in cash demonstrates the importance of not just amending documents to technically comply with new legal requirements, but also to focus on the ramifications of implementing them.


February 1, 2010 deadline approaching for furnishing employees with information statements regarding ISOs and ESPPs new reporting requirements to begin in 2010
  • Proskauer Rose LLP
  • USA
  • January 26 2010

Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code") requires corporations to furnish their employees (including former employees) with information statements by February 1, 2010 with regard to (i) the exercise of an incentive stock option ("ISO") described in Code Section 422(b) and (ii) the transfer of shares granted under certain employee stock purchase plans meeting the requirements of Code Section 423 ("ESPP") during calendar year 2009.


Martin T Hamilton
  • Proskauer Rose LLP

Stuart L Rosow
  • Proskauer Rose LLP

Russell L. Hirschhorn
  • Proskauer Rose LLP

Andrew M Katzenstein
  • Proskauer Rose LLP

Matthew T Shiels
  • Proskauer Rose LLP

Albert W Gortz
  • Proskauer Rose LLP