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Searching Content by Amy A. Null from WilmerHale ordered by Published Date Descending.
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The Section 4960 Excise Tax: Application To Tax-Exempt And Affiliated Taxable Entities
Federal tax law changes enacted with the Tax Cuts and Jobs Act of 2017 may require tax-exempt organizations to reevaluate their compensation practices, particularly with respect to employee severance.
United States
6 Jun 2019
2
Tax Act: Taxation Of Fringe Benefits After Tax Reform
The Tax Act makes changes to the tax treatment of fringe benefits that impact both employers and employees. Employers are now denied certain deductions to which they were previously entitled ...
United States
15 Jan 2018
3
Tax Act: Deductibility Of Executive Compensation After Tax Reform
Section 162(m) of the Code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a "covered employee" in any single taxable year.
United States
15 Jan 2018
4
Tax Act: New Opportunity To Defer Income From Certain Private Company Equity Grants
The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years ...
United States
15 Jan 2018
5
IRS Issues Guidance On The Applicability Of Section 162(m) To CFO Compensation
The IRS recently informally revised its guidance regarding which officers of public companies must be considered when determining the compensation deduction limitation of Section 162(m) of the Internal Revenue Code and applied the limitation to CFOs of certain smaller public companies.
United States
23 Nov 2015
6
Final Section 162(m) Regulations Clarify Transition Rules For Newly Public Companies And The Per Participant Limit Requirement
Following the issuance of proposed regulations in June 2011, the Internal Revenue Service issued final regulations on March 30, 2015 clarifying certain exceptions to the compensation deduction limitation imposed by Section 162(m) of the Internal Revenue Code.
United States
2 Apr 2015
7
US Supreme Court Decides Closely Watched Case On ERISA "Stock Drop" Class Actions
In Fifth Third Bancorp v. Dudenhoeffer, a decision written by Justice Breyer, the US Supreme Court unanimously held that plan fiduciaries are not entitled to any special "presumption of prudence" under the Employee Retirement Income Security Act of 1974 (ERISA) when they decide to buy or hold employer stock in an employee stock ownership plan (ESOP).
United States
26 Jun 2014
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