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Searching Content by Michael Frank from Morrison & Foerster LLP ordered by Published Date Descending.
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1
Reminder: Information Statements Due By February 1, 2016, For 2015 Incentive Stock Option And Employee Stock Purchase Plan Transactions; IRS Filings Also Required
This is a reminder to public and private companies that grant incentive stock options ("ISOs") or maintain a tax-advantaged employee stock purchase plan ("ESPP").
United States
22 Jan 2016
2
Final IRS Regulations Under Section 162(m) Will Impact Transition Rule Applicable To Newly Public Companies
On March 31, 2015, the IRS issued final regulations under Section 162(m), the tax code provision which limits the deduction for compensation paid to certain public company executive officers.
United States
16 Apr 2015
3
Treasury Eases "Use-It-Or-Lose-It" Rule For Health FSAs
In a victory for employers and employees, on October 31, 2013, the U.S. Department of the Treasury and the IRS issued Notice 2013-71, which modifies the "use-it-or-lose-it" rule for health FSAs to permit carryovers up to $500.
United States
12 Nov 2013
4
California Reduces Section 409A Penalty
In a victory for California employers and employees, on October 4, 2013, Governor Edmund G. Brown Jr. signed into law California Assembly Bill 1173 ("Bill 1173"), which reduces California’s additional tax on income for noncompliance with Section 409A of the Internal Revenue Code ("Section 409A") from 20 percent to 5 percent for taxable years beginning January 1, 2013.
United States
24 Oct 2013
5
The Treasury Department And The IRS Implement Windsor And Adopt "State Of Celebration" Rule: Compensation And Benefits Considerations Of Same-Sex Marriage Ruling
On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17 and updated Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law to clarify and implement the federal tax consequences of United States v. Windsor.
United States
29 Sep 2013
6
Sharing An Umbrella - Big Pharma And Academia Cement Big Deals In The Quest For Bigger Prizes
With the patents of many highly profitable blockbuster drugs expiring over the course of a few years, the search is on for new drugs.
United States
9 Apr 2013
7
Reminder: Information Statements Due By January 31, 2013, For 2012 Incentive Stock Options And Employee Stock Purchase Plan Transactions; IRS Filings Also Required
This is a reminder to public and private companies that grant incentive stock options or maintain a tax-advantaged employee stock purchase plan.
United States
29 Jan 2013
8
The "Say On Pay" Learning Curve
Companies have now been through two proxy seasons under the 2010 Dodd-Frank Act’s "Say on Pay" provision, which calls for investor advisory votes on executive compensation.
United States
11 Jan 2013
9
Ruling Highlights Importance Of Fiduciary Process Surrounding 401(K) Plan Fees And Services
On March 31, 2012, the U.S. District Court for the Western District of Missouri awarded plaintiffs more than $35 million in a class action suit over certain breaches of duty related to 401(k) plan expenses.
United States
15 Jun 2012
10
SEC Staff Issues Global No-Action Relief From Exchange Act Registration For Restricted Stock Units
On February 13, 2012, the staff of the U.S. Securities and Exchange Commission’s Division of Corporation Finance (the "Staff") issued a global no-action letter that provides relief from the requirement to register under the Securities Exchange Act of 1934.
United States
21 Feb 2012
11
Reminder: IRS Reporting Rules On Incentive Stock Options And Employee Stock Purchase Plans; Information Statements Due January 31, 2012
This is a reminder to companies that grant incentive stock options ("ISOs"), or that maintain a tax advantaged employee stock purchase plan ("ESPP").
United States
13 Jan 2012
12
Proposed Regulations Under Section 162(M) May Change Grant Practices Of Recently Public Companies
On June 23, 2011, the IRS issued proposed regulations under Section 162(m), which limit the deduction for compensation paid to certain public company executive officers.
United States
11 Jul 2011
13
Reminder: Final IRS Reporting Rules on Incentive Stock Options and Employee Stock Purchase Plan Transactions in Effect for 2010; Information Statements Due January 31, 2011
This is a reminder to companies that grant incentive stock options ("ISOs"), or that maintain a tax advantaged employee stock purchase plan ("ESPP").
United States
26 Jan 2011
14
IRS Expands Section 409A Relief with Notice 2010-80
On November 30, 2010, the Internal Revenue Service issued Notice 2010-80, which modifies its prior Notice 2010-6 (generally providing transitional relief for documentary corrections under Internal Revenue Code Section 409A ("Section 409A")) and Notice 2008-113 (providing for operational corrections under Section 409A) to expand the relief and reduce the reporting requirements under such Notices.
United States
10 Jan 2011
15
New Legislation Allows 401(k) and Other Plans to Offer In-Plan Roth Rollovers
On September 27, 2010, the Small Business Jobs and Credit Act of 2010 (H.R. 5297) (the "Act") was signed into law. Sections 2111 and 2112 of the Act introduce two new changes allowing for the treatment of pretax contributions as in-plan Roth contributions.
United States
31 Oct 2010
16
Incentive Compensation for Financial Institutions: Balancing Business Drivers and New Regulatory Oversight
Recent economic turmoil has brought unprecedented attention to the incentive compensation practices of financial institutions. In addition to the pervasive media coverage and public scrutiny of compensation arrangements, these concerns have given rise to new federal oversight of financial institutions’ compensation arrangements.
United States
21 Oct 2010
17
SEC Proposes Say-on-Pay Rules
Section 951 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act") requires that companies include a resolution in their proxy statements asking shareholders to approve, in a nonbinding vote, the compensation of their executive officers, as disclosed under Item 402 of Regulation S-K (the "Say-on-Pay" vote).
United States
21 Oct 2010
18
Reminder: Information Statements Due By February 1, 2010, For 2009 Incentive Stock Options And Employee Stock Purchase Plan Transactions; New Disclosure Rules Will Apply To 2010 Transactions
This is a reminder to public and private companies that grant incentive stock options ("ISOs") or maintain a tax advantaged employee stock purchase plan ("ESPP").
United States
31 Jan 2010
19
IRS Releases Notice 2010-6, Offering Opportunities To Avoid Or Reduce Adverse Tax Consequences With The Correction Of Inadvertent Documentary Violations Of Section 409A
On January 5, 2010, the Internal Revenue Service issued Notice 2010-6, offering opportunities for companies to correct non-compliant deferred compensation documents and avoid certain penalties that would otherwise apply under Internal Revenue Code Section 409A.
United States
23 Jan 2010
20
House Passes Legislation On Say On Pay And Compensation Committees
On July 31, 2009, the House of Representatives passed the “Corporate and Financial Institution Compensation Fairness Act of 2009,” which would require advisory votes on executive compensation for public companies subject to the proxy rules, as well as enhanced compensation committee independence for listed companies.
United States
13 Aug 2009
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