Searching Content by Andrew Liazos from McDermott Will & Emery ordered by Published Date Descending.
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Timely Actions – Highly Compensated Excise Tax Deadline Imminent
As an update on an important matter that we raised during McDermott's May 8 Tax Symposium, it is critical to promptly assess whether to report any excise taxes imposed under Section 4960 as the deadline
United States
29 May 2019
Changes In Executive Compensation
In a presentation at McDermott's Employment and Employee Benefits Forum, Andrew Liazos discussed areas of focus for Section 162(m) ...
United States
18 Mar 2019
Emerging Trends Alert | Filling In The Gaps: Pay Equity
In a presentation at McDermott's Employment and Employee Benefits Forum, our lawyers discuss the patchwork of state and local laws surrounding pay equity for similarly situated employees
United States
14 Mar 2019
Top Takeaways For Tax-Exempts From IRS Guidance On Executive Compensation
One of the more controversial and complex provisions of the Tax Cuts and Jobs Act has been the 21 percent excise tax on certain nonprofit executive compensation
United States
16 Jan 2019
What Employers Need To Know About 162(m)
Andrew Liazos presented on 162(m) deduction limitations and transition rules at NYU's 77th Institute on Federal Taxation.
United States
7 Jan 2019
What You Need To Know Now Changes To Massachusetts Noncompetition And Trade Secret Law
Applies to all noncompetition agreements entered into on or after October 1, 2018
United States
28 Sep 2018
IRS Issues Long-Awaited Initial Guidance Under Section 162(m)
On August 21, 2018, the IRS issued guidance regarding recent statutory changes made to Section 162(m) of the Internal Revenue Code.
United States
30 Aug 2018
New Restrictions On Using Non-Competes In Massachusetts – What You Need To Know
The Massachusetts legislature's recent approval of a comprehensive non-competition reform bill includes significant restrictions for employers seeking to impose non-compete obligations...
United States
21 Aug 2018
Exec Retirement Vehicle Seen As A Potential Gamble For Employers
Exec Retirement Vehicle Seen as a Potential Gamble for Employers.
United States
25 Jul 2018
Impacts On 162(m) (Video)
Andrew Liazos and David Fuller identify the three main areas to focus on in light of 162(m) and discuss traps for the unwary.
United States
4 Jun 2018
Tax Reform Surprises And Strategies With The New 162(m) Rules
Section 162(m) of the Internal Revenue Code (Code) previously limited the tax deduction to $1M annually for covered employee compensation paid by a company that is publicly traded, subject to some important exceptions.
United States
28 Feb 2018
Senate Finance Committee Modifies Executive Compensation Provisions In New Modified Mark Of Tax Reform Bill
The proposed replacement of 409A with 409B would have had significant tax implications for those employees with non-qualified deferred compensation plans.
United States
20 Nov 2017
House Tax Bill Would Gut Deferred Compensation Plans And Curtail Executive Pay Deductions
The US House of Representatives Committee on Ways and Means proposed Tax Cuts and Jobs Act intends to reduce corporate and individual tax rates.
United States
8 Nov 2017
SEC Publishes Helpful Guidance On Pay Ratio Disclosure
The SEC recently confirmed that the new CEO pay ratio disclosure rules mandated in the Dodd-Frank Act will go into effect in the 2018 proxy season.
United States
26 Oct 2017
ERIC Challenges Oregon Reporting Requirements For Retirement Plans
On October 12, 2017, McDermott Will & Emery filed a lawsuit on behalf of The ERISA Industry Committee challenging new reporting requirements under Oregon law as applicable to retirement plans subject to ERISA.
United States
18 Oct 2017
Internal Revenue Service Updates Golden Parachute Payments Audit Technique Guide, Signaling Key Items IRS May Review On Audit
In early 2017, the IRS updated its Golden Parachute Payments Audit Technique Guide for the first time since its 2005 issuance.
United States
25 Aug 2017
District Court Dismisses Shareholder Claim That Equity Award Share Withholding Triggers Section 16(b) Liability
While an encouraging development, this decision is now on appeal to the US Court of Appeals for the Fifth Circuit and there are similar unresolved complaints in other jurisdictions.
United States
22 Jun 2017
State-Run Retirement Plans – What Labor Allowed
With approximately 68 million US employees without access to a retirement savings plan through an employer, there has been increased movement by states to sponsor retirement type...
United States
9 May 2017
Proposed Changes To 409A Regulations Provide Greater Clarity And Planning Alternatives
On June 22, 2016, the Internal Revenue Service (IRS) issued proposed regulations to modify and clarify existing regulations under Section 409A of the Internal Revenue Code.
United States
5 Jan 2017
A Critical Assessment Of The Reporting And Disclosure Rules Applicable To Executive Compensation
On November 9, 2016 Andrew Liazos presented at the New York City Bar. He discussed innovative approaches used by public companies during the 2016 proxy season for disclosing executive compensation practices.
United States
30 Dec 2016
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