Searching Content indexed under Tax by Ropes & Gray LLP's Executive Compensation & Employee Benefits Practice ordered by Published Date Descending.
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New Proposed Rules On Deferred Compensation Plans Of Tax-Exempt And Governmental Employers
The tax treatment of nonqualified deferred compensation plans established by tax-exempt and governmental employers is governed by Internal Revenue Code section 457, which applies in addition to section 409A of the Code.
United States
11 Jul 2016
Updates to the 409A Rules
The Treasury Department and the IRS last week proposed changes to final and proposed regulations under Section 409A of the Internal Revenue Code.
United States
28 Jun 2016
Proposed Regulations Issued On Deferred Compensation Arrangements For Tax-Exempt Organizations
Today, Treasury and the IRS released proposed regulations under §457 of the Code, which governs the tax treatment of nonqualified deferred compensation paid to employees and independent contractors by tax-exempt organizations and state and local governments.
United States
22 Jun 2016
Sun Capital Partners On Remand: District Court Rules That Related Funds Formed A Partnership-In-Fact Engaged In A Trade Or Business
In a recent decision with important implications for private equity funds and their sponsors, the U.S. District Court for the District of Massachusetts concluded that two private equity funds with the same sponsor, investing together in a distressed portfolio company, can be held liable for pension liabilities incurred by the company under ERISA.
United States
6 Apr 2016
Affordable Care Act: Extensions, Delays And Guidance As 2015 Ends
The last half of December saw a flurry of activity with respect to the Affordable Care Act.
United States
5 Jan 2016
Treasury Department And IRS Release Proposed Regulations On Management Fee Waivers
On July 22, 2015, the Treasury Department and the IRS released proposed regulations regarding fee-waiver arrangements commonly used by private investment funds.
United States
27 Jul 2015
IRS Issues Windsor Guidance For Qualified Retirement Plans
On April 4, 2014, the IRS released Notice 2014-19, providing guidance on the application of United States v. Windsor to qualified retirement plans.
United States
9 Apr 2014
Department Of The Treasury And The IRS Release Final Regulations On The Affordable Care Act’s Employer Shared Responsibility Provisions
On February 10, the Department of the Treasury and the IRS issued final regulations, a fact sheet and a series of Questions and Answers on the Employer Shared Responsibility provisions under section 4980H of the Internal Revenue Code.
United States
19 Feb 2014
Annual Notices For ISOs And ESPPs Due January 31, 2014
Each January, companies that grant incentive stock options (ISOs) are required to provide notices to current and former employees who exercised ISOs during the preceding calendar year.
United States
15 Jan 2014
IRS, Treasury Recognize Same-Sex Marriages For Federal Tax Purposes
The IRS recently released Revenue Ruling 2013-17, announcing that all legally married same-sex couples will be treated as married for Federal tax purposes, regardless of their state of domicile.
United States
2 Sep 2013
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