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Results:1-10 of 26

IRS Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard
  • Proskauer Rose LLP
  • USA
  • November 18 2016

Today, the IRS announced (see Notice 2016-70) an extension to the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting


Electing out of the application of the estate tax and allocating basis step-up for 2010 decedents
  • Proskauer Rose LLP
  • USA
  • August 9 2011

The legislation enacted in December 2010 retroactively reinstated the federal Estate tax for 2010 decedents but allows an applicable Executor to “opt out” of the Estate tax regime by making a “Section 1022 Election”.


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.


Paul M. Hamburger
  • Proskauer Rose LLP

Andrew M Katzenstein
  • Proskauer Rose LLP

Stacy H Barrow
  • Proskauer Rose LLP

Daryn A Grossman
  • Proskauer Rose LLP

Albert W Gortz
  • Proskauer Rose LLP

Robert M Projansky
  • Proskauer Rose LLP

Lawrence R Sandak
  • Proskauer Rose LLP