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Searching Content indexed under Income Tax by Andrew Liazos ordered by Published Date Descending.
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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
2
IRS Provides New 409A Guidance: New Proposed Regulations Provide Additional Clarity, Warn Of Abusive Practices And Present Planning Opportunities
On June 21, 2016 the IRS issued proposed regulations to modify and clarify existing regulations under Section 409A of the Internal Revenue Code.
United States
27 Jun 2016
3
IRS Issues Regulations Affecting Compensation Arrangements At Tax-Exempt Organizations
There have been questions as to whether vesting conditions imposed after a compensation arrangement has been established will be respected for tax purposes.
United States
23 Jun 2016
4
Camp Tax Reform Proposal Targets Executive Compensation
On February 26, 2014, US House of Representatives Committee on Ways and Means Chairman Dave Camp (R-Mich.) released the proposed Tax Reform Act of 2014.
United States
6 Aug 2014
5
IRS Ruling Allows Tax-Deferred Stock Rights For Fund Managers
The IRC restricts the ability of offshore funds domiciled in tax-indifferent jurisdictions to offer tax-advantaged deferred compensation to U.S. persons.
United States
25 Jun 2014
6
Camp Tax Reform Proposal Could Impact Executive Compensation
House of Representatives Committee on Ways and Means Chairman Dave Camp released the proposed Tax Reform Act of 2014.
United States
20 Mar 2014
7
April 15th Deadline For Filing FICA Refunds For Severance Pay
Severance pay due to an involuntary separation from employment resulting from a reduction in force, plant shutdown or similar condition may be exempt from FICA taxes.
United States
23 Jan 2013
8
Recent Case Suggests How Private Equity Funds Can Protect Against Unfunded Pension Liabilities Of Portfolio Companies
A recent decision by the U.S. District Court of Massachusetts specifically rejects the 2007 Pension Benefit Guaranty Corporation opinion.
United States
13 Nov 2012
9
IRS Permits Puerto Rico-Qualified Plans to Participate in U.S. Group and Master Trusts for Transition Period, Extends Deadline for Puerto Rico Spin-Offs
The U.S. Internal Revenue Service (IRS) announced tax-qualified retirement plans in Puerto Rico may continue to pool assets with U.S.-qualified plans in group and master trusts described in Revenue Ruling 81-100 until further guidance is issued.
United States
10 Jan 2011
10
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
11
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
12
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
13
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
14
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
15
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
16
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
17
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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