Searching Content indexed under Tax by Paul Borden ordered by Published Date Descending.
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COBRA Provisions Of The American Recovery And Reinvestment Act Of 2009
The recently enacted American Recovery and Reinvestment Act of 2009 (the "Act") includes several new requirements that will impact the COBRA responsibilities of employers maintaining group health plans.
United States
27 Feb 2009
The Emergency Economic Stabilization Act´s Effect On Employee Benefits And Executive Compensation
In an earlier legal update (Economic Stabilization Act: Employee Benefits and Executive Compensation, October 2008) we summarized the employee benefits and executive compensation provisions contained in the Emergency Economic Stabilization Act of 2008 (the “Act”), which became law on October 3, 2008.
United States
11 Nov 2008
IRS Stands By Reversal on Performance-Based Compensation Under Section 162(m), Provides Transition Relief
The IRS has issued a revenue ruling that confirms a new position taken in a recent private letter ruling with respect to qualified performance-based compensation under Section 162(m).
United States
29 Feb 2008
IRS Issues Limited Relief On Section 409A; Year End Action Still Required
The IRS recently issued Notice 2007-78, which provides additional guidance and limited transition relief on Section 409A of the Internal Revenue Code. There are still actions required by the end of 2007.
United States
18 Sep 2007
Action Required by December 31, 2007, to Comply with Final Section 409A Requirements
This is a reminder that employers have until December 31, 2007, to comply with the final regulations under Internal Revenue Code Section 409A.
United States
17 Aug 2007
All Good Things Must Come To An End – Section 409A Tax Reporting And Withholding Requirements Are Now Effective
After an almost two-year delay, the IRS has now indicated that the tax reporting and withholding requirements imposed by Section 409A of the Internal Revenue Code of 1986, as amended, are effective immediately with respect to deferred amounts that became includible in income in 2005 or 2006.
United States
28 Dec 2006
Update – Postponement Of New ERISA Notice Requirement
As we explained in our recent Legal Update (see New ERISA Notice Requirement May Require Action by December 2, 2006, November 2006), the Pension Protection Act of 2006 (“PPA”) creates new diversification rights for participants in retirement plans that permit or require investments in company stock and bolsters these rights with a notice requirement.
United States
6 Dec 2006
Tax Issues Arising Out of Stock Options Back-Dating Investigations
As the news reports of back-dating of stock options continue unabated, companies who may be facing this problem should be aware of several potential Federal income tax issues.
United States
27 Jun 2006
Deferred Compensation Update: IRS Issues Proposed Regulations under Code Section 409A
On September 29, 2005, the IRS issued its long-awaited proposed regulations under Code Section 409A (the "Proposed Regulations").
United States
27 Oct 2005
HIPAA Gets Flexible: The HIPAA Compliance Deadline for Flexible Benefit Plans Is Approaching
Over the past year, employers have been assessing the impact of the privacy regulations issued under the Health Insurance Portability and Accountability Act of 1996 ("HIPAA") on the operations of their health plans. For many health plans, compliance with these regulations did not require significant efforts, and the initial deadline—April 14, 2003—passed without incident.
United States
26 Mar 2004
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