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Searching Content indexed under Accounting and Audit by Andrew Liazos ordered by Published Date Descending.
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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
2
A Blueprint For Maintaining An Individually Designed Qualified Plan After The IRS's Determination Letter Program Cutback
The IRS will continue to conduct random audits to assess plan compliance with plan document operational requirements.
United States
4 Aug 2016
3
U.S. Public Companies Advised to Prepare Now for Revamped SEC Executive Compensation Disclosure Requirements
On January 27, 2006, the U.S. Securities and Exchange Commission (SEC) proposed significant changes to the rules governing public company disclosure of executive and director compensation arrangements and related party transactions.
United States
2 Jun 2006
4
Update on IRS Exempt Organization Compensation Review
In public comments made earlier this week, senior Internal Revenue Service (IRS) officials shared a series of significant observations arising from the IRS' current focus on exempt organization executive compensation arrangements.
United States
5 Dec 2005
5
Financial Accounting Standard Board’s Interpretation of "Grant Date" Under FAS 123/123(R)
In a recent conference call, the Financial Accounting Standards Board (FASB) asserted that in order for a company to fix the "expense" amount of an equity award under FAS 123 and FAS 123(R), it is not enough for the Board of Directors or Compensation Committee to merely approve the equity awards.
United States
23 Aug 2005
6
IRS Exempt Organizations Compensation Audits—Update and Strategy
The Internal Revenue Service (IRS) continues to conduct a program they announced last year of correspondence-type audits of the executive compensation paid by approximately 2,000 exempt organizations.
United States
19 Apr 2005
7
IRS Offers Settlement for Stock Option Tax Shelter Transactions
On February 22, 2005, the IRS announced a settlement initiative regarding certain transactions in which an executive sells stock options to a family limited partnership. The IRS has apparently identified more than $700 million in unreported taxable gains with respect to these transactions.
United States
1 Mar 2005
8
IRS Issues Long-Awaited Guidance On 403(B) Annuities For Tax-Exempt Organizations
On November 16, 2004, the IRS issued comprehensive proposed regulations applying to tax-sheltered annuities (also known as 403(b) annuities or tax-deferred annuities). This type of benefit is available only to employees of organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and to employees of public educational institutions.
United States
19 Nov 2004
9
U.S. Congress Approves Significant Changes To The Tax Rules For Nonqualified Deferred Compensation Plans
On October 11 2004, the U.S. Congress passed the American Jobs Creation Act of 2004, also known as the JOBS bill. It is anticipated that President Bush will sign the JOBS bill shortly after the November presidential election.
United States
21 Oct 2004
10
IRS And Congress Target Exempt Organizations’ Executive Compensation Practices
Executive compensation practices of tax-exempt organizations continue to draw U.S. media attention and government scrutiny.
United States
28 Jun 2004
11
Spitzer V. Grasso: Compensation-Related Governance Issues For Not-For-Profits
The complaint filed on May 24, 2004, by the New York attorney general against the New York Stock Exchange (a New York not-for-profit corporation), its former CEO and the former chair of its Compensation Committee, has important corporate governance, executive compensation and tax law implications for not-for-profit corporations nationwide.
United States
15 Jun 2004
12
Nonqualified Deferred Compensation Provisions Added to The International Tax Bill
Charles Grassley, Chairman of the Senate Finance Committee, has added amendments to the Jumpstart Our Business Strength Act (S. 1637) that would adversely change longstanding tax rules used by corporations to provide non-qualified deferred compensation to their employees.
United States
4 May 2004
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